NRS 318.101 Power
of board to use alternate procedures for acquisition, construction or servicing
of improvements.

NRS 318.102 Powers
of district concerning location and construction of improvements subordinate to
powers of Nevada Tahoe Regional Planning Agency. [Effective upon the
proclamation by the Governor of this State of the withdrawal by the State of
California from the Tahoe Regional Planning Compact or of a finding by the
Governor of this State that the Tahoe Regional Planning Agency has become
unable to perform its duties or exercise its powers.]

NRS 318.103 Powers
of district concerning location and construction of improvements subordinate to
powers of regional planning agency.

NRS 318.202 Procedure
for collection of charges for connecting to water, drainage or sewerage
facilities on tax roll or by special assessments.

NRS 318.203 Structure
reasonably believed to be used as dwelling unit: Affidavit filed by employee of
district or other person; notice and hearing; resolution to charge owner of
dwelling unit for services provided by district.

NRS 318.530 Outstanding
securities and contracts not affected or modified.

_________

GENERAL PROVISIONS

NRS 318.010Short title.This
chapter shall be known and may be cited as the General Improvement District
Law.

(Added to NRS by 1959, 457)

NRS 318.015Legislative declaration.

1. It is hereby declared as a matter of
legislative determination that the organization of districts having the
purposes, powers, rights, privileges and immunities provided in this chapter
will serve a public use and will promote the health, safety, prosperity,
security and general welfare of the inhabitants thereof and of the State of
Nevada; that the acquisition, improvement, maintenance and operation of any
project authorized in this chapter is in the public interest and constitutes a
part of the established and permanent policy of the State of Nevada; and that
each district organized pursuant to the provisions of this chapter shall be a
body corporate and politic and a quasi-municipal corporation. For the
accomplishment of these purposes the provisions of this chapter shall be
broadly construed.

2. It is hereby further declared that the
provisions of this chapter are not intended to provide a method for financing
the costs of developing private property.

3. It is hereby further declared as a
matter of legislative determination that the notice provided for in this
chapter for each hearing and action to be taken is reasonably calculated to
inform the parties of all proceedings which may directly and adversely affect
their legally protected interest.

2. “Board of trustees” and “board” alone
each means the board of trustees of a district.

3. “FM radio” means a system of radio
broadcasting by means of frequency modulation.

4. “General improvement district” and
“district” alone each means any general improvement district organized or, in
the case of organizational provisions, proposed to be organized, pursuant to
this chapter.

5. “Mail” means a single mailing first
class or its equivalent, postage prepaid, by deposit in the United States
mails, at least 15 days before the designated time or event.

6. “Project” and “improvement” each means
any structure, facility, undertaking or system which a district is authorized
to acquire, improve, equip, maintain or operate. A project may consist of all
kinds of personal and real property, including, but not limited to, land,
elements and fixtures thereon, property of any nature appurtenant thereto or
used in connection therewith, and every estate, interest and right therein,
legal or equitable, including terms for years, or any combination thereof.

7. “Publication” means publication once in
a newspaper of general circulation in the district at least 15 days before the
designated time or event.

8. “Qualified elector” means a person who
has registered to vote in district elections.

9. “Special assessment district” means any
local public improvement district organized within a general improvement
district by the board of trustees of such general improvement district pursuant
to this chapter.

NRS 318.025Computation of time.For
the purpose of computing any period of time prescribed in this chapter, the
first day of the designated action or time must be excluded and the last day of
the designated action or time must be included.

NRS 318.030Correction of faulty notices.In
any case where a notice is provided for in this chapter, if the court finds for
any reason that due notice was not given, the court shall not thereby lose
jurisdiction, and the proceeding in question shall not thereby be void or
abated; but the court shall order due notice to be given and shall continue the
hearing until such time as notice is properly given, and thereupon shall
proceed as though notice had been properly given in the first instance.

(Added to NRS by 1959, 459)

NRS 318.035Sufficiency of chapter.This
chapter, without reference to other statutes of the State, except as
specifically provided in this chapter, shall constitute full authority for the
authorization and issuance of bonds hereunder. No other law with regard to the
authorization or issuance of bonds that provides for an election, requires an
approval, or in any way impedes or restricts the carrying out of the acts
authorized by this chapter to be done shall be construed as applying to any
proceedings taken under this chapter or acts done pursuant thereto, it being
intended that this chapter shall provide a separate method of accomplishing its
objectives, and not an exclusive one; and this chapter shall not be construed
as repealing, amending or changing any such other law.

(Added to NRS by 1959, 459)

NRS 318.040Liberal construction.This
chapter being necessary to secure the public health, safety, convenience and
welfare, it shall be liberally construed to effect its purposes.

(Added to NRS by 1959, 459)

ORGANIZATION OF DISTRICTS

NRS 318.050Jurisdiction in board of county commissioners; interest of
county commissioners or trustees.

1. Except as otherwise provided in this
chapter, the board of county commissioners of any county within this State is hereby
vested with jurisdiction, power and authority to create districts within the
county which it serves.

2. No member of a board of county
commissioners or board of trustees shall be disqualified to perform any duty
imposed by this chapter by reason of ownership of property within any proposed
district.

3. If the boundaries of a proposed
district include territory within two or more counties, the board of county
commissioners of the county in which is located the larger or largest
proportion of the area of the proposed district has the jurisdiction, power and
authority to create the district, to broaden its basic powers and otherwise to
supervise the district as provided in this chapter.

(b) A petition proposed by any owner of property
to be located in the district.

2. After adoption of the resolution or
receipt of the petition the organization of the district must be initiated by
the adoption of an ordinance by the board of county commissioners, which is in
this chapter sometimes designated the “initiating ordinance.” No initiating
ordinance may be adopted by the board of county commissioners if the proposed
district includes any real property within 7 miles from the boundary of an
incorporated city or unincorporated town unless:

(a) All members of the board of county
commissioners unanimously vote for the organization of a district with
boundaries which contravene this 7-mile limitation;

(b) A petition for annexation to or inclusion
within the incorporated city or unincorporated town of that property has first
been filed with the governing body of the incorporated city or unincorporated
town pursuant to law and the governing body thereof has refused to annex or
include that property and has entered the fact of that refusal in its minutes;

(c) No part of the area within the district is
eligible for inclusion in a petition for such an annexation;

(d) The governing body of the incorporated city
or the town board of the unincorporated town, by resolution, consents to the
formation of the district; or

(e) That property is within 7 miles of an
unincorporated town with a town advisory board or citizens’ advisory council
but is not within 7 miles of an incorporated city or unincorporated town with a
town board.

3. Except as is otherwise provided in this
chapter, a district may be entirely within or entirely without, or partly
within and partly without, one or more municipalities or counties, and the
district may consist of noncontiguous tracts or parcels of property.

4. The initiating ordinance must set forth:

(a) The name of the proposed district, consisting
of a chosen name preceding the word “District,” or, if the district is
authorized to exercise more than one basic power, the words “General
Improvement District.” If a district’s name as provided in the organizational
proceedings does not include the words “General Improvement,” and if
subsequently any additional basic power is granted to the district pursuant to NRS 318.077, the board of county commissioners may
redesignate the district with a chosen name preceding the words “General
Improvement District.”

(b) A statement of the basic power or basic
powers for which the district is proposed to be created (for instance, by way
of illustration, “for paving, curb and gutters, sidewalks, storm drainage and
sanitary sewer improvements within the district”). The basic power or basic
powers stated in the initiating ordinance must be one or more of those
authorized in NRS 318.116, as supplemented by the
sections of this chapter designated therein.

(c) A statement that the ordinance creating the
district will be based on the board’s finding:

(1) That public convenience and necessity
require the creation of the district;

(2) That the creation of the district is
economically sound and feasible;

(3) That the service plan for the district
conforms to subsection 1 of NRS 308.030;
and

(4) That the service plan for the district
does not contravene any of the criteria enumerated in subsection 1 of NRS 308.060.

(d) A general description of the boundaries of
the district or the territory to be included therein, with such certainty as to
enable an owner of property to determine whether his or her property is within
the district.

(e) The place and time for the hearing on the
creation of the district.

NRS 318.060Notice of organizational hearing.After
such initiating ordinance has been adopted by the board of county
commissioners, the county clerk shall mail written notice to all property
owners within the proposed district of the intention of the board of county
commissioners to establish such district, which notice shall set forth the
name, statement of purposes, general description and time and place of hearing.

1. Any person who owns property which is
located within the district may, on or before the date fixed, protest against
the establishment of such district, in writing, which protest shall be filed
with the county clerk of such county.

2. If, at or before the time fixed in the
initiating ordinance and notice, written protest is filed, signed by a majority
of the owners of property within such proposed district, the district shall not
be established.

3. If any written protests are filed and
the board of county commissioners determines that the protests so filed
represent less than a majority of the owners of property within the district,
the board of county commissioners, in its discretion but subject to the
limitation provided by NRS 318.070, may proceed
with the creation of the district. If the board of county commissioners does so
proceed, the ordinance of the board of county commissioners creating the
district, for which provision is made in this chapter, shall contain a recital
of the number of protests filed and such recital is binding and conclusive for
all purposes.

1. At the place, date and hour specified
for the hearing in the notice or at any subsequent time to which the hearing
may be adjourned, the board of county commissioners shall give full
consideration to all protests which may have been filed and shall hear all
persons desiring to be heard and shall thereafter adopt an ordinance either
creating the district or determining that it shall not be created.

2. If the board of county commissioners
determines at the hearing that the proponents of such proposed district have
failed to show that creation of the district is required by public convenience
and necessity or have failed to show that the creation of such district is
economically sound and feasible, or both, it shall adopt an ordinance
determining that it shall not be created.

3. Any ordinance creating a district may
contain such changes as may be considered by the board of county commissioners
to be equitable and necessary.

NRS 318.075Conclusiveness of ordinance creating district; time for appeal;
filing of ordinance with Secretary of State.

1. Except as otherwise provided in
subsection 2, the adoption of the ordinance creating the district shall finally
and conclusively establish the regular organization of the district against all
persons, which district shall thenceforth be a governmental subdivision of the
State of Nevada, a body corporate and politic and a quasi-municipal
corporation.

2. Within 30 days immediately following
the effective date of such ordinance any person who has filed a written
protest, as provided in NRS 318.065, shall have the
right to commence an action in any court of competent jurisdiction to set aside
such determination. Thereafter all actions or suits attacking the regularity,
validity and correctness of that ordinance and all proceedings, determinations
and instruments taken, adopted or made prior to such ordinance’s final passage,
shall be perpetually barred.

3. Within 30 days after the effective date
of the ordinance creating the district, the county clerk shall file a copy of
the ordinance in his or her office and shall cause to be filed an additional
copy of the ordinance in the Office of the Secretary of State, which filings
shall be without fee and be otherwise in the same manner as articles of
incorporation are required to be filed under chapter
78 of NRS.

(Added to NRS by 1959, 460)

NRS 318.077Addition of basic powers not provided in formation: Procedure.The board may elect to add basic powers not
provided in its formation, in which event the board shall cause proceedings to
be had by the board of county commissioners similar, as nearly as may be, to
those provided for the formation of the district, and with like effect. The
board shall obtain in connection with each such additional basic power a
modified service plan for the district in a manner like that provided for an
initial service plan required for the organization of a district in the Special
District Control Law.

NRS 318.080Duties of board of county commissioners; appointment of initial
board of trustees; bond; removal of trustee.

1. After adopting an ordinance creating a
district and before appointing the first board of trustees for the district,
the board of county commissioners is, ex officio, the board of trustees for the
district.

2. While acting as the board of trustees,
the board of county commissioners shall establish:

(a) Accounting practices and procedures for the
district;

(b) Auditing practices and procedures to be used
by the district;

(c) A budget for the district; and

(d) Management standards for the district.

3. Except as otherwise provided in NRS 318.0953 and 318.09533,
after the board of county commissioners has performed the duties required by
subsection 2, it shall appoint five persons to serve as the first board of
trustees of the district and shall specify therein the terms of office to the
first Monday in January next following the respective election dates provided
in NRS 318.095. Except as otherwise provided in
subsection 5, these persons must be qualified electors of the district.

4. The members of the board of trustees
shall qualify by filing with the county clerk their oaths of office and
corporate surety bonds, at the expense of the district, the bonds to be in an
amount not more than $10,000 each, the form and exact amount thereof to be
approved and determined, respectively, by the board of county commissioners,
conditioned for the faithful performance of their duties as trustees. The board
of county commissioners may from time to time, upon good cause shown, increase
or decrease the amount of the bond.

5. The board of county commissioners may
appoint as one of the five initial trustees as provided by subsection 1 the
district attorney for the county or a deputy district attorney on his or her
staff. Such appointee need not be a qualified elector of the district, but no
such attorney is qualified for appointment to fill any vacancy on the board
pursuant to NRS 318.090 or qualified as a candidate
for election to the board at any biennial election pursuant to NRS 318.095 unless he or she is a qualified elector of
the district.

6. The board of county commissioners of
the county vested with jurisdiction pursuant to NRS
318.050 may remove any trustee serving on an appointed or elected board of
trustees for cause shown, on petition, hearing and notice thereof by
publication and by mail addressed to the trustee.

NRS 318.083Membership of board of trustees of certain districts that
furnish electric light and power in a county whose population is 700,000 or
more.

1. Notwithstanding any provision of law to
the contrary, the board of trustees of a district organized or reorganized
pursuant to this chapter that exists on July 1, 2009, that is authorized only
to exercise the basic power of furnishing electric light and power pursuant to NRS 318.117 in a county whose population is 700,000 or
more, and for which the board of county commissioners of the county is not ex
officio the board of trustees, shall consist of seven trustees.

2. The members of the board of trustees
described in subsection 1 must be selected as follows:

(a) One member who is elected by the qualified
electors of the largest incorporated city in the district at the first biennial
election following July 1, 2009. The term of office of a trustee who is elected
pursuant to this paragraph is 4 years.

(b) One member who is elected by the qualified
electors of the district at the first biennial election following July 1, 2009.
The initial term of office of a trustee who is elected pursuant to this
paragraph is 2 years. After the initial term, the term of office of a trustee
who is elected pursuant to this paragraph is 4 years.

(c) Five members who are elected from the
election areas in the district created pursuant to NRS
318.0952 that existed on July 1, 2009, each of whom serves for a term of 4
years.

3. Each member of the board of trustees
must be a resident of the area which he or she seeks to represent.

4. A majority of the members of the board
constitutes a quorum at any meeting.

NRS 318.085Organization of board of trustees; election of officers;
records; bonds; compensation.Except
as otherwise provided in NRS 318.0953 and 318.09533:

1. After taking oaths and filing bonds,
the board shall choose one of its members as chair of the board and president
of the district, and shall elect a secretary and a treasurer of the board and
of the district, who may or may not be members of the board. The secretary and
the treasurer may be one person.

2. The board shall adopt a seal.

3. The secretary shall keep audio
recordings or transcripts of all meetings and, in a well-bound book, a record
of all of the board’s proceedings, minutes of all meetings, any certificates,
contracts, bonds given by employees and all corporate acts. Except as otherwise
provided in NRS 241.035, the book,
audio recordings, transcripts and records must be open to inspection of all
owners of real property in the district as well as to all other interested
persons. A copy of the minutes or audio recordings must be made available to a
member of the public upon request at no charge pursuant to NRS 241.035.

4. The treasurer shall keep strict and
accurate accounts of all money received by and disbursed for and on behalf of
the district in permanent records. The treasurer shall file with the county
clerk, at the expense of the district, a corporate surety bond in an amount not
more than $50,000, the form and exact amount thereof to be approved and
determined, respectively, by the board of county commissioners, conditioned for
the faithful performance of the duties of his or her office. Any other officer
or trustee who actually receives or disburses money of the district shall
furnish a bond as provided in this subsection. The board of county
commissioners may, upon good cause shown, increase or decrease the amount of
that bond.

5. Except as otherwise provided in this
subsection, each member of a board of trustees of a district organized or
reorganized pursuant to this chapter may receive as compensation for his or her
service not more than $6,000 per year. Each member of a board of trustees of a
district that is organized or reorganized pursuant to this chapter and which is
granted the powers set forth in NRS 318.140, 318.142 and 318.144 may
receive as compensation for his or her service not more than $9,000 per year.
The compensation of the members of a board is payable monthly, if the budget is
adequate and a majority of the members of the board vote in favor of such
compensation, but no member of the board may receive any other compensation for
his or her service to the district as an employee or otherwise. Each member of
the board must receive the same amount of compensation. If a majority of the
members of the board vote in favor of an increase in the compensation of the
trustees, the increase may not become effective until January 1 of the calendar
year immediately following the next biennial election of the district as set
forth in NRS 318.095.

NRS 318.090Office or principal place of business; records; meetings;
quorum; vacancies; terms.Except
as otherwise provided in NRS 318.0953 and 318.09533:

1. The board shall, by resolution,
designate the place where the office or principal place of the district is to
be located, which must be within the corporate limits of the district and which
may be changed by resolution of the board. Copies of all those resolutions must
be filed with the county clerk or clerks of the county or counties wherein the
district is located within 5 days after their adoption. The official records
and files of the district must be kept at that office and must be open to
public inspection as provided in NRS
239.010.

2. The board of trustees shall meet
regularly at least once each year, and at such other times at the office or
principal place of the district as provided in the bylaws.

3. Special meetings may be held on notice
to each member of the board as often as, and at such places within the district
as, the needs of the district require.

4. Except as otherwise provided in NRS 318.083, three members of the board constitute a
quorum at any meeting.

5. A vacancy on the board must be filled
by a qualified elector of the district chosen by the remaining members of the
board, the appointee to act until a successor in office qualifies as provided
in NRS 318.080 on or after the first Monday in
January next following the next biennial election, held in accordance with NRS 318.083 or 318.095, at
which election the vacancy must be filled by election if the term of office
extends beyond that first Monday in January. Nominations of qualified electors
of the district as candidates to fill unexpired terms of 2 years may be made
the same as nominations for regular terms of 4 years, as provided in NRS 318.083 and 318.095.
If the board fails, neglects or refuses to fill any vacancy within 30 days
after the vacancy occurs, the board of county commissioners shall fill that
vacancy.

6. Each term of office of 4 years
terminates on the first Monday in January next following the general election
at which a successor in office is elected, as provided in NRS 318.083 or 318.095.
The successor’s term of office commences then or as soon thereafter as the
successor qualifies as provided in NRS 318.080,
subject to the provisions in this chapter for initial appointments to a board,
for appointments to fill vacancies of unexpired terms and for the
reorganizations of districts under this chapter which were organized under
other chapters of NRS.

NRS 318.095Biennial election of trustees; reimbursement of costs of
election; names of candidates may be placed on primary or general election
ballot; terms of office.Except as
otherwise provided in NRS 318.0953:

1. There must be held simultaneously with
the first general election in the county after the creation of the district and
simultaneously with every general election thereafter an election to be known
as the biennial election of the district. The election must be conducted under
the supervision of the county clerk or registrar of voters. A district shall
reimburse the county clerk or registrar of voters for the costs he or she
incurred in conducting the election for the district.

2. The office of trustee is a nonpartisan
office. The general election laws of this State govern the candidacy,
nominations and election of a member of the board. The names of the candidates
for trustee of a district may be placed on the ballot for the primary or
general election.

3. Except as otherwise provided in NRS 318.083, at the first biennial election in any
district organized or reorganized and operating under this chapter and each fourth
year thereafter, there must be elected by the qualified electors of the
district two qualified electors as members of the board to serve for terms of 4
years. At the second biennial election and each fourth year thereafter, there
must be so elected three qualified electors as members of the board to serve
for terms of 4 years.

4. The secretary of the district shall
give notice of election by publication and shall arrange such other details in
connection therewith as the county clerk or registrar of voters may direct.

5. Any new member of the board must
qualify in the same manner as members of the first board qualify.

NRS 318.0951Trustees elected by plurality vote.Except
as otherwise provided in NRS 318.0952 or 318.0953:

1. Each trustee elected at any biennial
election must be chosen by a plurality of the qualified electors of the
district voting on the candidates for the vacancies to be filled.

2. Except as otherwise provided in NRS 318.083, if there are two regular terms which end
on the first Monday in January next following the biennial election, the two
qualified electors receiving the highest and next highest number of votes must
be elected. If there are three regular terms so ending, the three qualified
electors receiving the highest, next highest and third highest number of votes
must be elected.

3. If there is a vacancy in an unexpired
regular term to be filled at the biennial election, as provided in subsection 5
of NRS 318.090, the candidate who receives the
highest number of votes, after there are chosen the successful candidates to
fill the vacancies in expired regular terms as provided in subsection 2, must
be elected.

NRS 318.0952Election areas within district: Procedure for creation; election
of trustees; alteration or abolishment of election areas.Except as otherwise provided in NRS 318.0953:

1. Trustees may be elected in the
alternate manner provided in this section from election areas within the
district.

2. Within 30 days before May 1 of any year
in which a general election is to be held in the State, 10 percent or more of
the qualified electors of the district voting at the next preceding biennial
election of the district may file a written petition with the board of county
commissioners of the county vested with jurisdiction under NRS 318.050 praying for the creation of election areas
within the district in the manner provided in this section. The petition must
specify with particularity the five areas proposed to be created. The
description of the proposed election areas need not be given by metes and
bounds or by legal subdivisions, but must be sufficient to enable a person to
ascertain what territory is proposed to be included within a particular area.
The signatures to the petition need not all be appended to one paper, but each
signer must add to the signer’s name his or her place of residence, giving the
street and number whenever practicable. One of the signers of each paper shall
take an oath, before a person competent to administer oaths, that each
signature to the paper appended is the genuine signature of the person whose
name it purports to be.

3. Immediately after the receipt of the
petition, the board of county commissioners shall fix a date for a public
hearing to be held during the month of May, and shall give notice thereof by
publication at least once in a newspaper published in the county, or if no such
newspaper is published therein then in a newspaper published in the State of
Nevada and having a general circulation in the county. The costs of publication
of that notice are a proper charge against the district fund.

4. If, as a result of the public hearing,
the board of county commissioners finds that the creation of election areas
within the district is desirable, the board of county commissioners shall, by
resolution regularly adopted before June 1, divide the district into the areas specified
in the petition, designate them by number and define their boundaries. The
territory comprising each election area must be contiguous. One trustee must be
elected from each election area by a majority of the qualified electors voting
on the candidates for any vacancy for that area as provided in subsection 7.

5. Before June 1 and immediately following
the adoption of the resolution creating election areas within a district, the
clerk of the board of county commissioners shall transmit a certified copy of
the resolution to the secretary of the district.

6. Upon the creation of election areas
within a district, the terms of office of all trustees then in office expire on
the first Monday of January thereafter next following a biennial election. At the
biennial election held following the creation of election areas within a
district, district trustees to represent the odd-numbered election areas must
be elected for terms of 4 years and district trustees to represent the
even-numbered election areas must be elected for terms of 2 years. Thereafter,
at each biennial election, the offices of trustees must be filled for terms of
4 years in the order in which the terms of office expire.

7. Candidates for election as a trustee
representing any election area must be elected only by those qualified electors
of the district residing in that area. No qualified elector may vote in more
than one election area at any one time.

8. A candidate for the office of trustee
of a district in which election areas have been created must be a qualified
elector of the district and must be a resident of the election area which the
candidate seeks to represent.

9. Election areas may be altered or
abolished in the same manner as provided in this section for the creation of
election areas and the election of trustees therefor.

NRS 318.09523Single candidate declared elected.In
any election for a general improvement district, if at 5:00 p.m. on the last
day for filing a declaration of candidacy or an acceptance of candidacy, there
is only one candidate nominated for the office, that candidate must be declared
elected and no election may be held for that office.

1. Any person residing within a district
who is otherwise qualified to vote at general elections in this State may
register to vote in district elections by appearing before the county clerk or
registrar of voters of the county in which the district is located and
completing an application to register to vote in accordance with the general
election laws of this State. Registration for a district election which is not
held simultaneously with a general election must close at 5 p.m. of the fifth
Friday preceding the district election and registration offices must be open
from 9 a.m. to 5 p.m., excluding Saturdays, during the last days before the
close of registration. If a person residing within a district is otherwise
registered to vote, new registration for district elections is not required.

2. The county clerk or registrar of voters
shall, at the expense of the district, prepare and maintain a list of all
registered voters residing within the district. The county clerk or registrar
of voters is entitled to receive on behalf of the county the sum of 15 cents
for each registration placed on the list. All money so received must be
deposited to the credit of the general fund of the county.

3. Whenever a district election is
required the county clerk or registrar of voters shall submit the current list,
showing all persons who are registered to vote in that election, to the
election officers who are charged with the duty of conducting the required election.

1. In every county whose population is
700,000 or more, the board of county commissioners is, and in counties whose
population is less than 700,000 the board of county commissioners may be, ex
officio the board of trustees of each district organized or reorganized
pursuant to this chapter and authorized to exercise the basic power of
furnishing facilities for sewerage as provided in NRS
318.140, without regard to whether the district is also authorized to
furnish facilities for storm drainage, but excluding any district which is
authorized, in addition to those basic powers, to exercise any one or more
other basic powers designated in this chapter, except as otherwise provided in
subsections 2, 4 and 5.

2. The board of county commissioners of
any county may be, at its option, ex officio the board of trustees of any
district organized or reorganized pursuant to this chapter and authorized to
exercise the basic power of furnishing facilities for water as provided in NRS 318.144, or furnishing both facilities for water
and facilities for sewerage as provided in NRS 318.144
and 318.140, respectively, without regard to
whether the district is also authorized to furnish facilities for storm
drainage, but excluding any district which:

(a) Is authorized, in addition to its basic
powers, to exercise any one or more other basic powers designated in this
chapter, except as otherwise provided in subsection 4.

(b) Is organized or reorganized pursuant to this
chapter, the boundaries of which include all or a portion of any incorporated
city or all or a portion of a district for water created by special law.

3. In every county whose population is
less than 100,000, the board of county commissioners may be ex officio the
board of trustees of each district organized or reorganized pursuant to this
chapter and authorized to exercise the basic power of furnishing emergency
medical services as provided in NRS 318.1185,
which district may overlap the territory of any district authorized to exercise
any one or more other basic powers designated in this chapter.

4. The board of county commissioners of
any county may be, at its option, ex officio the board of trustees of any
district organized on or after July 1, 2007, and authorized to exercise one or
more of the basic powers designated in this chapter. In a county whose
population is less than 100,000, a district for which the board of county
commissioners is ex officio the board of trustees pursuant to this subsection
and which is authorized only to exercise the basic power of furnishing streets
and alleys as provided in NRS 318.120 may overlap
the territory of any district authorized to exercise any one or more other
basic powers designated in this chapter.

5. A board of county commissioners may
exercise the options provided in subsections 1 to 4, inclusive, by providing in
the ordinance creating the district or in an ordinance thereafter adopted at
any time that the board is ex officio the board of trustees of the district.
The board of county commissioners shall, in the former case, be the board of
trustees of the district when the ordinance creating the district becomes
effective, or in the latter case, become the board of the district 30 days
after the effective date of the ordinance adopted after the creation of the
district. In the latter case, within the 30-day period the county clerk shall
promptly cause a copy of the ordinance to be:

(a) Filed in the clerk’s office;

(b) Transmitted to the secretary of the district;
and

(c) Filed in the Office of the Secretary of State
without the payment of any fee and otherwise in the same manner as articles of
incorporation are required to be filed under chapter
78 of NRS.

(a) The members need not file the oath of office
or bond required by NRS 318.080.

(b) The members of the board of county
commissioners may receive no additional compensation as trustees of the
district.

(c) The chair of the board of county
commissioners may be chair of the board of trustees and president of the
district, or the board of county commissioners may, at its first meeting in
January of each year, designate another of its members to serve as chair of the
board of trustees and president of the district for a term of 1 year.

(d) The vice chair of the board of county
commissioners may be vice chair of the board of trustees and vice president of
the district, or the board of county commissioners may, at its first meeting in
January of each year, designate another of its members to serve as vice chair
of the board of trustees and vice president of the district for a term of 1
year.

(e) The secretary and treasurer of the district
must not be members of the board of county commissioners. The board may
designate the county clerk and county treasurer, respectively, to act ex
officio as secretary and treasurer, or it may designate some other person to
fill either or both of those offices. No additional bond may be required of the
county treasurer as ex officio district treasurer or of any other county
officer appropriately bonded as ex officio a district officer.

(f) The secretary and treasurer shall perform the
duties prescribed in subsections 3 and 4 of NRS 318.085.

(g) No member of the board of county
commissioners may be removed from the office of trustee under NRS 318.080, but any member is automatically removed
from that office upon his or her removal from the office of county commissioner
in the manner provided by law.

(h) The regular place of meeting of the board
need not be within the corporate limits of the district but must be within the
corporate limits of the county and be the regular meeting place of the board of
county commissioners unless the board otherwise provides by resolution.

(i) The times of regular meetings of the board
must be the same as the times of the regular meetings of the board of county
commissioners unless the board otherwise provides by resolution.

(j) Special meetings may be held on notice to
each member of the board as often as, and at such place or places within the
county as, the board may determine, unless it otherwise provides by resolution.

(k) The office or principal place of the district
need not be located within the corporate limits of the district and must be the
office of the county clerk unless the board otherwise provides by resolution.

2. Each board of county commissioners may,
by resolution, designate the district’s name which may be used for all
purposes, including, without limitation, contracts, lawsuits or in the
performance of its duties or exercises of its functions.

3. The board may enter into contracts
extending beyond the terms of each member then serving on the board if the
contract is entered into in the manner provided for a board of county
commissioners in NRS 244.320.

NRS 318.09535County commissioners as ex officio board of trustees:
Establishment of local district managing board; vacancies on board.

1. Whenever a board of county
commissioners is the board of trustees of any district organized or reorganized
pursuant to this chapter or is exercising any powers pursuant to NRS 244.157, the board may by ordinance
establish a local district managing board for the district.

2. Such a local district managing board
must consist of not less than 5 members and not more than 12 members who are
qualified electors of the district. The members must be:

(a) Appointed by the board of county
commissioners; or

(b) Elected by the qualified electors of the
district.

3. If the local district managing board is
elective, the initial appointments and subsequent elections must be conducted
in the manner provided in this chapter for trustees of a district.

4. An ordinance establishing a local
district managing board must:

(a) Provide for the compensation which members of
the board are to receive for their services;

(b) Provide for the terms of office for the
members of the board;

(c) Contain a recital of the powers delegated and
duties assigned by the board of county commissioners to the local district
managing board; and

(d) Provide that the local district managing
board does not have the power to tax, issue bonds or call for an election for
the issuance of bonds. All taxes must be levied and bonds issued by the board of
county commissioners as generally provided in this chapter.

5. Any vacancy on the board must be filled
by a qualified elector of the district who is appointed by the board of county
commissioners. If the local district managing board is appointive, the person
appointed to fill the vacancy must be appointed to serve the remainder of the
unexpired term. If the board is elective, the appointee must be appointed to
serve until the first Monday in January when his or her successor in office,
elected at the biennial election next following the vacancy, qualifies.

6. The local district managing board may
be dissolved by the board of county commissioners after notice and hearing
whenever the board of county commissioners determines:

(a) The local district managing board is no
longer necessary; or

(b) The services of the district can be more
effectively performed by another district.

NRS 318.0954Transition of boards of trustees of certain reorganized
districts.

1. The governing body of any district
organized or reorganized under and operating as provided in any chapter in
title 25 of NRS, excluding chapters 309, 315 and 318 of NRS, must
be designated a board of trustees and shall reorganize as provided in this
section so that after the transitional period the board consists of five
qualified electors from time to time chosen as provided in NRS 318.095 and other provisions of this chapter
supplemental thereto.

2. No existing member of any such
governing body may be required to resign from the board before the termination
of his or her current term of office in the absence of any disqualification as
a member of the governing body under such chapter in title 25 of NRS, excluding
chapters 309, 315
and 318 of NRS. If a regular term of office of any member
of any such governing body would terminate on other than the first Monday of
January next following a biennial election in the absence of the adoption of
this law, the term must be extended to and terminate on the first Monday in
January next following a biennial election and following the date on which the
term would have ended.

3. If the members of any such governing
body at any time number less than five, the number of trustees must be
increased to five by appointment, or by both appointment and election, as
provided in NRS 318.090, 318.095
and 318.0951.

4. In no event may any successor trustee
be elected or appointed to fill any purported vacancy in any unexpired term or
in any regular term which successor will increase the trustees on a board to a
number exceeding five nor which will result in less than two regular terms of
office or more than three regular terms of office ending on the first Monday in
January next following any biennial election.

5. Nothing in this section:

(a) Prevents the reorganization of a board by
division of the district into district trustee election districts pursuant to NRS 318.0952.

NRS 318.0956Trustees not to be interested in sales or contracts; exception;
penalties.

1. Except as provided in subsection 2, no
member of the board may be interested, directly or indirectly, in any property
purchased for the use of the district, or in any purchase or sale of property
belonging to the district, or in any contract made by the district for the
acquisition of any project or improvement by the district.

2. The board may purchase supplies or
contract for services for the district from one of its members, when not to do
so would be a great inconvenience, but the member from whom the supplies are to
be bought or with whom the contract for services is to be made shall not vote
upon the allowance of the purchase or contract. If the purchase is made or
contract let by competitive bidding, the bid of a member of the board may be
accepted only if the member is the lowest responsible bidder.

3. A member of the board who violates the
provisions of subsection 1 is guilty of a gross misdemeanor and shall be
further punished as provided in NRS 197.230.

1. Except as provided in subsection 2, it
is unlawful for a member of the board:

(a) To become a contractor under any contract or
order for supplies or any other kind of contract authorized by the board of
which he or she is a member, or to be in any manner interested, directly or
indirectly, as principal, in any kind of contract so authorized.

(b) To be interested in any contract made by the
board of which he or she is a member, or to be a purchaser or to be interested
in any purchase or sale made by the board of which he or she is a member.

2. The board may purchase supplies or
contract for services for the district from one of its members, when not to do
so would be a great inconvenience, but the member from whom the supplies are to
be bought or with whom the contract for services is to be made shall not vote
upon the allowance of the purchase or contract. If the purchase is made or
contract let by competitive bidding, the bid of a member of the board may be
accepted only if the member is the lowest responsible bidder.

3. Any contract made in violation of the
provisions of subsection 1 may be declared void at the instance of the district
or of any other person interested in the contract except the member of the
board prohibited in subsection 1 from making or being interested in the
contract.

4. A member of the board who violates the
provisions of subsection 1, directly or indirectly, is guilty of a gross
misdemeanor and shall be further punished as provided in NRS 197.230.

NRS 318.098Assistance to district from county officers: Request; agreement;
limitation on cost; payment.

1. The board of trustees of any district
may request, in writing, assistance from any elected or appointed officer of
the county in which the district is located.

2. The officer shall furnish the requested
assistance, after an agreement has been reached concerning the amount of money
which the board of trustees shall pay for the assistance. The cost shall not be
more than the actual additional expense necessitated by the request.

3. The board shall, by a resolution spread
upon its minutes, order payment made in the amount, in each case, which was
agreed upon by the board of trustees and the officer furnishing the assistance.

1. For and on behalf of the district the
board shall have each of the basic powers enumerated in this chapter and
designated in the organizational proceedings of the district and in any
reorganizational proceedings of the district taken pursuant to NRS 318.077 and other provisions supplemental thereto
in this chapter, or otherwise authorized by law. Except as otherwise provided
in this chapter the board may construct or otherwise acquire any improvement
appertaining to any such basic power which the district may exercise and may
finance the costs of any such improvement by any of the procedures provided in
this chapter. When it is proposed to construct an improvement the work shall be
performed as provided in this chapter.

2. The district may also furnish services
pertaining to any such basic power which the district may exercise.

NRS 318.101Power of board to use alternate procedures for acquisition,
construction or servicing of improvements.

1. As an alternate procedure for
constructing or otherwise acquiring, improving or converting any public
improvement (or any combination thereof), and for defraying all the cost
thereof or any portion of the cost thereof not to be defrayed with moneys
otherwise available therefor by the levy of special assessments against
assessable property specially benefited thereby and the collection of such
assessments and the issuance of special obligation bonds primarily payable from
such special assessments payable in installments (to implement any one, all or
any combination of basic powers stated in NRS 318.116
and granted to any district in proceedings for its organization or in any
proceedings for its reorganization or as may be otherwise provided by law), as
the board of the district determines, the district, acting by and through the
board, is vested with the powers granted to municipalities by chapters 271 and 704A
of NRS, and in any proceedings thereunder the district, other public bodies,
district officials, and other public officials are subject to the rights,
privileges, immunities, liabilities, duties, disabilities, limitations and
other details provided therein.

2. For purposes of this section, in any
proceedings under chapters 271 and 704A of NRS:

(a) “Clerk” means the de jure or de facto
secretary of the district.

(b) “Governing body” means the district’s board.

(c) “Municipality” means the district and
“municipal” means pertaining to the district; except that where the context so
indicates, “municipality” means the geographical area comprising the district.

NRS 318.102Powers of district concerning location and construction of
improvements subordinate to powers of Nevada Tahoe Regional Planning Agency. [Effective
upon the proclamation by the Governor of this State of the withdrawal by the
State of California from the Tahoe Regional Planning Compact or of a finding by
the Governor of this State that the Tahoe Regional Planning Agency has become
unable to perform its duties or exercise its powers.]In
the region of this state for which there has been established by NRS 278.780 to 278.828, inclusive, a regional planning
agency, the powers of any district organized, reorganized or required to
reorganize under this chapter with respect to the location and construction of
all improvements are subordinate to the powers of such regional planning
agency.

(Added to NRS by 1969, 51; A 1979, 1133,
effective upon the proclamation by the Governor of this State of the withdrawal
by the State of California from the Tahoe Regional Planning Compact or of a
finding by the Governor of this State that the Tahoe Regional Planning Agency
has become unable to perform its duties or exercise its powers; A 2011, 3739;
2013, 2367)

NRS 318.103Powers of district concerning location and construction of
improvements subordinate to powers of regional planning agency.In any region of this state for which there
has been established by interstate compact a regional planning agency, the
powers of any district organized, reorganized or required to reorganize under
this chapter with respect to the location and construction of all improvements
are subordinate to the powers of such regional planning agency.

NRS 318.105Perpetual existence of board.Subject
to the limitations of this chapter, the board shall have perpetual existence.

(Added to NRS by 1959, 462)

NRS 318.110Corporate seal.The
board shall have the power to have and use a corporate seal.

(Added to NRS by 1959, 462)

NRS 318.115Suits, actions and proceedings.The
board shall have the power to sue and be sued, and be a party to suits, actions
and proceedings.

(Added to NRS by 1959, 462)

NRS 318.116Basic powers which may be granted to district.Any one, all or any combination of the
following basic powers may be granted to a district in proceedings for its
organization, or its reorganization pursuant to NRS
318.077 and all provisions in this chapter supplemental thereto, or as may
be otherwise provided by statute:

21. Establishing, controlling, managing
and operating an area or zone for the preservation of one or more species or
subspecies of wildlife that has been declared endangered or threatened pursuant
to the federal Endangered Species Act of 1973, 16 U.S.C. §§ 1531 et seq., as
provided in NRS 318.1177.

NRS 318.117Electric light and power.If
a district is created, wholly or in part, to furnish electric light and power,
the board may:

1. Acquire, by purchase, condemnation or
other legal means, all lands, rights and other property necessary for the construction,
use and supply, operation, maintenance, repair and improvement of the works of
the district, including, without limitation, the plant, works, system,
facilities or properties, together with all parts thereof, the appurtenances
thereto, including contract rights, used and useful primarily for the
production, transmission or distribution of electric energy to or for the
public for any purpose, works constructed and being constructed by private
owners, and all other works and appurtenances, either within or without the
State of Nevada.

2. Furnish, deliver and sell to the
public, and to any municipality and to the State and any public institution,
heat, light and power service and any other service, commodity or facility
which may be produced or furnished in connection therewith.

3. Purchase generating capacity on the
terms set forth in subsection 3 of NRS
244A.699.

NRS 318.1177Establishment of area or zone for preservation of endangered or
threatened wildlife.In the case
of a district created wholly or in part for the establishment of an area or
zone for the preservation of one or more species or subspecies of wildlife that
has been declared endangered or threatened pursuant to the federal Endangered
Species Act of 1973, 16 U.S.C. §§ 1531 et seq., the board shall have the power
to:

1. Establish, control, manage and operate
or provide money for the establishment, control, management and operation of
the area or zone.

2. Purchase, sell, exchange or lease real
property, personal property and other interests in property, except water
rights, as necessary for the establishment, control, management and operation
of the area or zone.

1. In the case of a district created
wholly or in part for exterminating and abating mosquitoes, flies, other
insects, rats, and liver fluke or Fasciola hepatica, the board may:

(a) Take all necessary or proper steps for the
extermination of mosquitoes, flies, other insects, rats, or liver fluke or Fasciola
hepatica in the district or in territory not in the district but so
situated with respect to the district that mosquitoes, flies, other insects,
rats, or liver fluke or Fasciola hepatica from that territory migrate or
are caused to be carried into the district;

(b) Subject to the paramount control of any
county or city in which the district has jurisdiction, abate as nuisances all
stagnant pools of water and other breeding places for mosquitoes, flies, other
insects, rats, or liver fluke or Fasciola hepatica in the district or in
territory not in the district but so situated with respect to the district that
mosquitoes, flies, other insects, rats, or liver fluke or Fasciola hepatica
from that territory migrate or are caused to be carried into the district;

(c) If necessary or proper, in the furtherance of
the objects of this chapter, build, construct, repair and maintain necessary
dikes, levees, cuts, canals or ditches upon any land, and acquire by purchase,
condemnation or by other lawful means, in the name of the district, any lands,
rights-of-way, easements, property or material necessary for any of those
purposes;

(d) Make contracts to indemnify or compensate any
owner of land or other property for any injury or damage necessarily caused by
the use or taking of property for dikes, levees, cuts, canals or ditches;

(e) Enter upon without hindrance any lands,
within or without the district, for the purpose of inspection to ascertain
whether breeding places of mosquitoes, flies, other insects, rats, or liver
fluke or Fasciola hepatica exist upon those lands;

(f) Abate public nuisances in accordance with
this chapter;

(g) Ascertain if there has been a compliance with
notices to abate the breeding of mosquitoes, flies, other insects, rats, or
liver fluke or Fasciola hepatica upon those lands;

(h) Treat with oil, other larvicidal material, or
other chemicals or other material any breeding places of mosquitoes, flies,
other insects, rats, or liver fluke or Fasciola hepatica upon those
lands;

(i) Sell or lease any land, rights-of-way,
easements, property or material acquired by the district; and

(j) Sell real property pursuant to this
subsection to the highest bidder at public auction after 5 days’ notice given
by publication.

2. In connection with the basic power
stated in this section, the district may:

(a) Levy annually a general ad valorem property
tax of not exceeding:

(1) Fifteen cents on each $100 of assessed
valuation of taxable property; or

(2) Twenty cents on each $100 of assessed
valuation of taxable property if the board of county commissioners of each
county in which the district is located approves such a tax in excess of 15
cents on each $100 of assessed valuation of taxable property.

(b) Levy a tax in addition to a tax authorized in
paragraph (a), if the additional tax is authorized by the qualified electors of
the district, as provided in subsections 4 to 7, inclusive.

3. The proceeds of any tax levied pursuant
to the provisions of this section must be used for purposes pertaining to the
basic purpose stated in this section, including, without limitation, the
establishment and maintenance of:

(a) A cash-basis fund of not exceeding in any
fiscal year 60 percent of the estimated expenditures for the fiscal year to
defray expenses between the beginning of the fiscal year and the respective
times tax proceeds are received in the fiscal year; and

(b) An emergency fund of not exceeding in any
fiscal year 25 percent of the estimated expenditures for the fiscal year to
defray unusual and unanticipated expenses incurred during epidemics or
threatened epidemics from diseases from sources which the district may exterminate
or abate.

4. Whenever it appears to the board of a
district authorized to exercise the basic power stated in subsection 1 that the
amount of money required during an ensuing fiscal year will exceed the amount
that can be raised by a levy permitted by paragraph (a) of subsection 2, the
board may:

(a) At a special election or the next primary or
general election submit to the qualified electors of the district a question of
whether a tax shall be voted for raising the additional money;

(b) Provide the form of the ballot for the
election, which must contain the words “Shall the district vote a tax to raise
the additional sum of ........?” or words equivalent thereto;

(c) Provide the form of the notice of the
election and provide for the notice to be given by publication; and

(d) Arrange other details in connection with the
election.

5. A special election may be held only if
the board determines, by a unanimous vote, that an emergency exists. The
determination made by the board is conclusive unless it is shown that the board
acted with fraud or a gross abuse of discretion. An action to challenge the
determination made by the board must be commenced within 15 days after the
board’s determination is final. As used in this subsection, “emergency” means
any unexpected occurrence or combination of occurrences which requires
immediate action by the board to prevent or mitigate a substantial financial
loss to the district or to enable the board to provide an essential service to
the residents of the district.

6. Except as otherwise provided in this
chapter:

(a) The secretary of the district shall give
notice of the election by publication and shall arrange such other details in
connection with the election as the board may direct;

(b) The election board officers shall conduct the
election in the manner prescribed by law for the holding of general elections
and shall make their returns to the secretary of the district; and

(c) The board shall canvass the returns of the
election at any regular or special meeting held within 6 working days following
the date of the election, or at such later time as the returns are available
for canvass, and shall declare the results of the election.

7. If a majority of the qualified electors
of the district who voted on any proposition authorizing the additional tax
voted in favor of the proposition, and the board so declares the result of the
election:

(a) The district board shall report the result to
the board of county commissioners of the county in which the district is situated,
stating the additional amount of money required to be raised. If the district
is in more than one county the additional amount must be prorated for each
county by the district board in the same way that the district’s original total
estimate of money is prorated, and the district board shall furnish the board
of county commissioners and auditor of each county a written statement of the
apportionment for that county; and

(b) The board of county commissioners of each
county receiving the written statement shall, at the time of levying county
taxes, levy an additional tax upon all the taxable property of the district in
the county sufficient to raise the amount apportioned to that county for the
district.

(c) Fix any rates, fees or other charges except
as otherwise provided in this section.

9. The district may determine to cause an
owner of any real property to abate any nuisance pertaining to the basic power
stated in this section, after a hearing on a proposal for such an abatement and
notice thereof by mail addressed to the last known owner or owners of record at
the last known address or addresses of the owner or owners, as ascertained from
any source the board deems reliable, or in the absence of the abatement within
a reasonable period fixed by the board, to cause the district to abate the
nuisance, as follows:

(a) At the hearing, the district board shall
redetermine whether the owner must abate the nuisance and prevent its
recurrence, and shall specify a time within which the work must be completed;

(b) If the nuisance is not abated within the time
specified in the notice or at the hearing, the district board shall abate the
nuisance by destroying the larvae or pupae, or otherwise, by taking appropriate
measures to prevent the recurrence of further breeding;

(c) The cost of abatement must be repaid to the
district by the owner;

(d) The money expended by the district in abating
a nuisance or preventing its recurrence is a lien upon the property on which
the nuisance is abated or its recurrence prevented;

(e) Notice of the lien must be filed and recorded
by the district board in the office of the county recorder of the county in
which the property is situated within 6 months after the first item of
expenditure by the board;

(f) An action to foreclose the lien must be
commenced within 6 months after the filing and recording of the notice of lien;

(g) The action must be brought by the district
board in the name of the district;

(h) When the property is sold, enough of the
proceeds to satisfy the lien and the costs of foreclosure must be paid to the
district and the surplus, if any, must be paid to the owner of the property if
known, and if not known, must be paid into the court in which the lien was
foreclosed for the use of the owner if ascertained; and

(i) The lien provisions of this section do not
apply to the property of any county, city, district or other public
corporation, except that the governing body of the county, city, district or
other public corporation shall repay to any district exercising the basic power
stated in subsection 1 the amount expended by the district upon any of its
property pursuant to this chapter upon presentation by the district board of a
verified claim or bill.

(b) Levy special assessments against specially
benefited real property on which are located receivers operated within the
district and able to receive broadcasts of FM radio supplied by the district.

(c) Fix tolls, rates and other service or use
charges for services furnished by the district or facilities of the district,
including, without limitation, any one, all or any combination of the
following:

(1) Flat rate charges;

(2) Charges classified by the number of
receivers;

(3) Charges classified by the value of
property served by receivers of FM radio;

(4) Charges classified by the character of
the property served by receivers of FM radio;

(5) Minimum charges;

(6) Stand-by charges; or

(7) Other charges based on the
availability of service.

2. The district does not have the power in
connection with the basic power stated in this section to:

(a) Borrow money which loan is evidenced by the
issuance of any general obligation bonds or other general obligations of the
district.

(b) Rebroadcast an FM radio signal in a community
served by a commercial radio station licensed by the Federal Communications
Commission.

NRS 318.119Public cemeteries.In
the case of a district created wholly or in part for acquiring public cemetery
improvements, the board shall have the power to:

1. Maintain a cemetery for the use of all
inhabitants of the district, and for that purpose shall be capable of holding
title to property in trust for the district.

2. Levy annually, except for the payment
of any outstanding general obligation bonds of the district, a general (ad
valorem) property tax of not exceeding 2 mills on each dollar of assessed
valuation of taxable property, for purposes pertaining to the basic purpose
stated in this section.

3. Levy annually such a tax fully
sufficient to pay the principal of, interest on and any prior redemption
premium due in connection with any outstanding general obligation bonds
pertaining to the basic purpose stated in this section.

4. The district shall not have the power
in connection with the basic power stated in this section to:

(a) Levy special assessments; or

(b) Borrow money which loan is evidenced by the
issuance of any revenue bonds, special assessment bonds or other special
obligations of the district.

1. In the case of a district created
wholly or in part for acquiring swimming pool improvements, the board shall
have power to acquire real property swimming pool improvements, appurtenant
shower, locker and other bathhouse facilities, and lighting, filtration and
other equipment pertaining thereto.

2. The district shall not have the power
in connection with the basic power stated in this section to:

(a) Levy special assessments; nor

(b) Borrow money which loan is evidenced by the
issuance of any special assessment bonds or other special obligations payable
from special assessments.

NRS 318.1192Facilities for television.In
the case of a district created wholly or in part for acquiring television
maintenance facilities, the board shall have power to:

1. Acquire television broadcast,
transmission and relay improvements and construct and operate a video service
network pursuant to chapter 711 of NRS.

2. Levy special assessments against
specially benefited real property on which are located television receivers
operated within the district and able to receive television broadcasts supplied
by the district.

3. Fix tolls, rates and other service or
use charges for services furnished by the district or facilities of the
district, including, without limitation, any one, all or any combination of the
following:

(a) Flat rate charges;

(b) Charges classified by the number of
receivers;

(c) Charges classified by the value of property
served by television receivers;

(d) Charges classified by the character of the
property served by television receivers;

(e) Minimum charges;

(f) Stand-by charges; or

(g) Other charges based on the availability of
service.

4. The district shall not have the power
in connection with the basic power stated in this section to borrow money which
loan is evidenced by the issuance of any general obligation bonds or other
general obligations of the district.

NRS 318.1195Fencing.In the
case of a district created wholly or in part for acquiring fencing
improvements, the board shall have the power to construct, reconstruct or
replace fences for the protection of any area within the district and to
acquire improvements necessary thereto.

1. In the case of a district created
wholly or in part for acquiring paving, the board shall have the power to grade
and regrade and to surface and to resurface streets, alleys and public
highways, and parts thereof, within the district, with suitable material, and
to acquire street and alley improvements necessary and incidental thereto.

NRS 318.125Curbs, gutters and sidewalks.In
the case of a district created wholly or in part for acquiring curb and gutter,
the board shall have the power to improve streets within the district by
grading and regrading and by the construction and reconstruction of curb,
gutter and combined curb and gutter, in combination with sidewalk or otherwise,
and to acquire improvements necessary and incidental to the foregoing
improvements, including, without limiting the generality thereof, drains, catch
basins, valley gutters, driveway inlets and the removal of existing
improvements.

(Added to NRS by 1959, 462)

NRS 318.130Sidewalks.In the
case of a district created wholly or in part for acquiring sidewalk, the board
shall have the power to construct, reconstruct, replace or extend sidewalks,
adjacent to or in combination with curb and gutter or otherwise, within the
district, and to acquire improvements necessary and incidental thereto.

(Added to NRS by 1959, 462)

NRS 318.135Storm drainage or flood control.In
the case of a district created wholly or in part for acquiring, improving or
operating storm drainage or flood control improvements, the board may
construct, reconstruct, replace or extend storm sewer and other drainage or
flood control facilities and improvements necessary and incidental thereto
within the district, including, but not limited to, the laying of pipes and the
erection of catch basins, drains and necessary inlets and outlets.

NRS 318.140Sanitary sewer improvements.In
the case of a district created wholly or in part for acquiring sanitary sewer
improvements:

1. The board may:

(a) Construct, reconstruct, improve or extend the
sanitary sewer system or any part thereof, including, without limitation,
mains, laterals, wyes, tees, meters and collection, treatment and disposal
plants.

(b) Sell any product or by-product thereof and
acquire the appropriate outlets within or without the district and extend the
sewer lines of the district thereto.

(c) Enter into and perform, without any election,
contracts or agreements for a term not to exceed 50 years with any person or a
public agency, to provide the services, equipment or supplies necessary or
appropriate to conduct tests of the discharge of pollutants into the state’s
water and to report the results of those tests as required by chapter 445A of NRS or the regulations adopted
thereunder. For the purposes of this paragraph, “public agency” has the meaning
ascribed to it in NRS 277.100.

2. The provisions of chapters 332 and 339
of NRS do not apply to a contract under which a private developer extends a
sewer main to his or her development or installs any appurtenances to that
extension. Except as otherwise provided in this subsection, the provisions of chapter 338 of NRS do not apply to such a
contract. If the developer does not pay all of the initial construction costs
of the extension, the provisions of NRS
338.013 to 338.090, inclusive,
apply to the contract.

NRS 318.141Lighting of streets.The
board shall have the power to acquire, construct, reconstruct, improve, extend
or better a works, system or facilities for lighting public streets, ways and
places. It may also, without calling for bids, contract for providing such
facilities and the electrical current necessary therefor, or such current, with
any public utility serving in the district, at uniform rates and charges
established for the utility operator.

(Added to NRS by 1963, 626)

NRS 318.142Collection and disposal of garbage and refuse.The board shall have the power to acquire, by
purchase or lease, sites for the disposal of garbage and refuse, and to own and
operate equipment for the collection and disposal of, and collect and dispose
of, garbage and refuse, or to contract, without calling for bids, for the
collection and disposal of garbage and refuse from within the district.

(Added to NRS by 1963, 626)

NRS 318.143Recreational facilities.

1. Subject to the provisions of subsection
2, the board may acquire, construct, reconstruct, improve, extend and better
lands, works, systems and facilities for recreation.

2. If the proposed recreational facilities
are situated within 7 miles from the boundary of an incorporated city or
unincorporated town, and if the county in which the proposed recreational
facilities are situated has adopted a recreation plan pursuant to NRS 278.010 to 278.630, inclusive, the authority
conferred by subsection 1 may be exercised only in conformity with such plan.

1. The board may acquire, construct,
reconstruct, improve, extend or better a works, system or facilities for the
supply, storage and distribution of water for private and public purposes.

2. The provisions of chapters 332 and 339
of NRS do not apply to a contract under which a private developer constructs
water facilities for his or her development. Except as otherwise provided in
this subsection, the provisions of chapter 338
of NRS do not apply to such a contract. If the developer does not pay all of
the initial construction costs of the facility, the provisions of NRS 338.013 to 338.090, inclusive, apply to the contract.

NRS 318.1445District not required to furnish water for artificial lake or
stream when prohibited by ordinance in certain counties; exceptions.In any county whose population is 700,000 or
more:

1. Except as otherwise provided in
subsection 2, nothing in this chapter requires a district to furnish water for
the purpose of filling or maintaining an artificial lake or stream where that
use of water is prohibited or restricted by ordinance of:

(a) The county, if the artificial lake or stream
is located within the unincorporated areas of the county; or

(b) A city, if the artificial lake or stream is
located within the boundaries of the city.

2. The provisions of subsection 1 and of
any ordinance referred to in subsection 1 do not apply to:

(a) Water stored in an artificial reservoir for
use in flood control, in meeting peak water demands or for purposes relating to
the treatment of sewage;

(b) Water used in a mining reclamation project;
or

(c) A body of water located in a recreational
facility that is open to the public and owned or operated by the United States
or the State of Nevada.

NRS 318.145Operation, maintenance and repair of improvements.The board shall have the power to operate,
maintain and repair the improvements acquired by the district, including,
without limitation, the maintenance and repair of dedicated streets and alleys
and the removal of snow therefrom, and all facilities of the district relating
to any basic power which the district is authorized to exercise, and in
connection therewith to exercise from time to time any one, all or any
combination of the incidental powers provided in this chapter and any law
supplemental thereto, except as may be otherwise provided in this chapter or in
any such supplemental law.

NRS 318.160Acquisition, disposal of and encumbrances on property.The board shall have the power to acquire,
dispose of and encumber real and personal property, and any interest therein,
including leases, easements, and revenues derived from the operation thereof.
The constitutional and inherent powers of the legislature are hereby delegated
to the board for the acquisition, disposal and encumbrance of property; but the
board shall in no case receive title to property already devoted to public
purpose or use, except with the consent of the owners of such property, and
except upon approval of a majority of the board.

(Added to NRS by 1959, 464)

NRS 318.165Entry on land, water or premises to survey or inspect.The board shall have the power to enter on any
lands, waters and premises for the purposes of making surveys, soundings,
examinations, tests and inspections.

(Added to NRS by 1959, 464)

NRS 318.170Water, drainage, sewerage and disposal of garbage and other
refuse: Approval of system; additional powers.

1. The board may, in connection with a
district with basic powers relating to storm drainage facilities, sanitary
sewer facilities, refuse collection and disposal facilities, and water
facilities, or any combination of such facilities:

(a) Consult with the Division of Public and
Behavioral Health of the Department of Health and Human Services about any
system or proposed system of drainage or sewage or garbage and other refuse
collection and disposal as to the best method of disposing of the district’s
drainage or sewage or garbage and other refuse with reference to the existing
and future needs of other cities, towns, districts or other persons which may
be affected, and submit to the Division of Public and Behavioral Health for its
advice and approval the district’s proposed system of drainage or sewage or
garbage and other refuse disposal and collection, including without limitation both
liquid wastes and solid wastes.

(b) Except as limited by the provisions of
paragraph (c), compel all owners of inhabited property in the district to use
the district’s system for the collection and disposal of sewage, garbage and
other refuse, either as to liquid wastes, or solid wastes, or both liquid
wastes and solid wastes, by connection with the district’s sewer system or
otherwise, except for industrial property for which arrangements have been made
with local health authorities for the disposal of wastes.

(c) Cause a connection by an owner of inhabited
property to such a system if a service line is brought by the district to a
point within 400 feet of his or her dwelling place, and upon a failure of the
owner so to connect within 60 days after written mailed notice by the board,
cause:

(1) The connection to be made by a person
other than an owner; and

(2) A lien to be filed against the
property for expense incurred in making the connection.

(d) Make and enforce all necessary regulations
for the removal of sewage, garbage or other refuse, and for the proper use of
water within the district.

(e) Make all other sanitary regulations not in
conflict with the Constitution or laws of this State, and provide that any
person who violates these regulations or ordinances shall be punished by a fine
not to exceed $100 or by imprisonment not to exceed 1 month, or by both fine
and imprisonment.

(f) Provide that any industrial user who violates
a federally mandated standard shall be punished by a fine not to exceed $1,000
per day for each day the violation continues.

2. A district shall not proceed to acquire
or improve any system of water supply, drainage or sewage disposal or garbage
and other refuse collection and disposal without first obtaining the approval
of the county board of health.

NRS 318.175Management of district’s business; acquisition and operation of
projects.The board shall have the
power:

1. To manage, control and supervise all
the business and affairs of the district.

2. To acquire, improve, equip, operate and
maintain any district project.

(Added to NRS by 1959, 464)

NRS 318.180Employees: Power to hire and retain.The
board shall have the power to hire and retain agents, employees, servants,
engineers and attorneys, and any other persons necessary or desirable to effect
the purposes of this chapter.

(Added to NRS by 1959, 464)

NRS 318.185Employees: Duties and compensation.The
board shall have the power to prescribe the duties of officers, agents,
employees and servants, and fix their compensation.

(Added to NRS by 1959, 464)

NRS 318.190Eminent domain.The
board shall have and may exercise the power of eminent domain and dominant
eminent domain in the manner provided by law for the condemnation by a city of
private property for public use to take any property necessary to the exercise
of the powers granted, both within and without the district.

(Added to NRS by 1959, 464)

NRS 318.195Construction of works across watercourse, highway or vacant
public land; restoration of property.

1. The board shall have the power to
construct and maintain works and establish and maintain facilities across or
along any public street or highway, and in, upon or over any vacant public
lands, which public lands are, or may become, the property of the State of
Nevada, and to construct works and establish and maintain facilities across any
stream of water or watercourse.

2. The board shall promptly restore any
such street or highway to its former state of usefulness as nearly as may be,
and shall not use the same in such manner as to impair completely or
unnecessarily the usefulness thereof.

(Added to NRS by 1959, 464)

NRS 318.197Rates, tolls and charges; liens; regulations governing
connection and disconnection for facilities and services of district;
collection of charges and penalties.

1. The board may fix, and from time to
time increase or decrease, electric energy, cemetery, swimming pool, other
recreational facilities, television, FM radio, sewer, water, storm drainage,
flood control, snow removal, lighting, garbage or refuse rates, tolls or
charges other than special assessments, including, but not limited to, service
charges and standby service charges, for services or facilities furnished by
the district, charges for the availability of service, annexation charges, and
minimum charges, and pledge the revenue for the payment of any indebtedness or
special obligations of the district.

2. Upon compliance with subsection 9 and
until paid, all rates, tolls or charges constitute a perpetual lien on and
against the property served. A perpetual lien is prior and superior to all
liens, claims and titles other than liens of general taxes and special
assessments and is not subject to extinguishment by the sale of any property on
account of nonpayment of any liens, claims and titles including the liens of
general taxes and special assessments. A perpetual lien must be foreclosed in
the same manner as provided by the laws of the State of Nevada for the
foreclosure of mechanics’ liens. Before any lien is foreclosed, the board shall
hold a hearing thereon after providing notice thereof by publication and by
registered or certified first-class mail, postage prepaid, addressed to the
last known owner at his or her last known address according to the records of
the district and the real property assessment roll in the county in which the
property is located.

3. The board shall prescribe and enforce
regulations for the connection with and the disconnection from properties of
the facilities of the district and the taking of its services.

4. The board may provide for the
collection of charges. Provisions may be made for, but are not limited to:

(a) The granting of discounts for prompt payment
of bills.

(b) The requiring of deposits or the prepayment
of charges in an amount not exceeding 1 year’s charges from persons receiving
service and using the facilities of the enterprise or from the owners of
property on which or in connection with which services and facilities are to be
used. In case of nonpayment of all or part of a bill, the deposits or prepaid
charges must be applied only insofar as necessary to liquidate the cumulative
amount of the charges plus penalties and cost of collection.

(c) The requiring of a guaranty by the owner of
property that the bills for service to the property or the occupants thereof
will be paid.

5. The board may provide for a basic
penalty for nonpayment of the charges within the time and in the manner
prescribed by it. The basic penalty must not be more than 10 percent of each
month’s charges for the first month delinquent. In addition to the basic
penalty, the board may provide for a penalty of not exceeding 1.5 percent per
month for nonpayment of the charges and basic penalty. The board may prescribe
and enforce regulations that set forth the date on which a charge becomes
delinquent. The board may provide for collection of the penalties provided for
in this section.

6. The board may provide that charges for
any service must be collected together with and not separately from the charges
for any other service rendered by it, and that all charges must be billed upon
the same bill and collected as one item.

7. The board may enter into a written
contract with any person, firm or public or private corporation providing for
the billing and collection by the person, firm or corporation of the charges
for the service furnished by any enterprise. If all or any part of any bill
rendered by the person, firm or corporation pursuant to a contract is not paid
and if the person, firm or corporation renders any public utility service to
the person billed, the person, firm or corporation may discontinue its utility
service until the bill is paid, and the contract between the board and the
person, firm or corporation may so provide.

8. As a remedy established for the
collection of due and unpaid deposits and charges and the penalties thereon an
action may be brought in the name of the district in any court of competent
jurisdiction against the person or persons who occupied the property when the
service was rendered or the deposit became due or against any person
guaranteeing payment of bills, or against any or all such persons, for the
collection of the amount of the deposit or the collection of delinquent charges
and all penalties thereon.

9. A lien against the property served is
not effective until a notice of the lien, separately prepared for each lot
affected, is:

(a) Mailed to the last known owner at his or her
last known address according to the records of the district and the real
property assessment roll of the county in which the property is located;

(b) Delivered by the board to the office of the
county recorder of the county within which the property subject to such lien is
located;

(c) Recorded by the county recorder in a book
kept by the county recorder for the purpose of recording instruments
encumbering land; and

(d) Indexed in the real estate index as deeds and
other conveyances are required by law to be indexed.

NRS 318.199Rates, tolls and charges for sewerage or water services or
products: Schedules; public hearings; adoption of resolution; action to set
aside resolution.

1. The board of trustees of any district
organized or reorganized under this chapter and authorized to furnish sanitary
sewer facilities pursuant to NRS 318.140 or to
furnish water facilities pursuant to NRS 318.144
shall establish schedules showing all rates, tolls or charges for services
performed or products furnished.

2. Whenever the board of trustees proposes
to change any individual or joint rate, toll, charge, service or product, or
any individual or joint practice which will affect any rate, toll, charge,
service or product, the board of trustees shall hold public hearings after 30
days’ notice has been given to all users of the service or product within the
district.

3. Notice shall be given by publication in
a newspaper published in the county and if no such newspaper is published, then
a newspaper published in this state which has a general circulation in the
county. The notice shall not be placed in that portion of the newspaper where
legal notices and classified advertisements appear and the type used in the
headline of such notice shall not be smaller than 18 point.

4. All users of the service or product
shall be afforded a reasonable opportunity to submit data, views or arguments
orally or in writing at the place, date and time specified in the notice, or at
any subsequent place or time to which the hearing may be adjourned.

5. If, after public hearing, the board of
trustees determines that the proposed action is required, the board shall adopt
a resolution establishing the new or changed rates, tolls, charges, services to
be performed or products to be furnished.

6. Within 30 days immediately following
the effective date of such resolution, any person who has protested it may
commence an action in any court of competent jurisdiction to set aside the
resolution.

7. Within 30 days after the effective date
of the resolution, the secretary of the district shall file a copy of the new
schedules in the office of the district. The schedules shall be made available
to any user of the service or product.

1. Any board which has adopted rates
pursuant to this chapter may, by resolution or by separate resolutions, elect
to have such charges for the forthcoming fiscal year collected on the tax roll
in the same manner, by the same persons, and at the same time as, together with
and not separately from, the county’s general taxes. In such event, it shall
cause a written report to be prepared and filed with the secretary, which shall
contain a description of each parcel of real property receiving such services
and facilities and the amount of the charge for each parcel for such year,
computed in conformity with the charges prescribed by the resolution.

2. The powers authorized by this section
are alternative to all other powers of the district, and alternative to other
procedures adopted by the board for the collection of such charges.

3. The real property may be described by
reference to maps prepared by and on file in the office of the county assessor
or by descriptions used by the county assessor, or by reference to plats or
maps on file in the office of the secretary.

4. The board may make the election
specified in subsection 1 with respect only to delinquent charges and may do so
by preparing and filing the written report, giving notice and holding the
hearing therein required only as to such delinquencies.

5. The secretary shall cause notice of the
filing of the report and of a time and place of hearing thereon to be published
once a week for 2 weeks prior to the date set for hearing, in a newspaper of
general circulation printed and published within the district if there is one
and if not then in such paper printed and published in a county within which
the district is located.

6. Before the board may have such charges
collected on the tax roll, the secretary shall cause a notice in writing of the
filing of the report proposing to have such charges for the forthcoming fiscal
year collected on the tax roll and of the time and place of hearing thereon, to
be mailed to each person to whom any parcel or parcels of real property
described in the report is assessed in the last equalized assessment roll
available on the date the report is prepared, at the address shown on the
assessment roll or as known to the secretary. If the board adopts the report,
then the requirements for notice in writing to the persons to whom parcels of
real property are assessed does not apply to hearings on reports prepared in
subsequent fiscal years but notice by publication as provided in this section
is adequate.

7. At the time stated in the notice, the
board shall hear and consider all objections or protests, if any, to the report
referred to in the notice and may continue the hearing from time to time. If
the board finds that protest is made by the owners of a majority of separate
parcels of property described in the report, then the report shall not be
adopted and the charges shall be collected separately from the tax roll and
shall not constitute a lien against any parcel or parcels of land.

8. Upon the conclusion of the hearing, the
board may adopt, revise, change, reduce or modify any charge or overrule any or
all objections and shall make its determination upon each charge as described
in the report, which determination is final.

9. After the hearing, when the board has
made a final decision on a service charge or fee to be collected on the county
tax roll, the secretary shall prepare and file a final report, which shall
contain a description of each parcel receiving the services and the amount of
the charge, with the county assessor for inclusion on the assessment roll. If a
report is filed after the closing of the assessment roll but before the
extension of the tax roll, the auditor shall insert the charges in such
extension.

10. The amount of the charges shall
constitute a lien against the lot or parcel of land against which the charge
has been imposed as of the time when the lien of taxes on the roll attach.

11. The county treasurer shall include the
amount of the charges on bills for taxes levied against the respective lots and
parcels of land. Thereafter the amount of the charges shall be collected at the
same time and in the same manner and by the same persons as, together with and
not separately from, the general taxes for the county. The charges shall become
delinquent at the same time as such taxes and are subject to the same
delinquency penalties.

12. All laws applicable to the levy,
collection and enforcement of general taxes of the county, including, but not
limited to, those pertaining to the matters of delinquency, correction,
cancellation, refund, redemption and sale, are applicable to such charges.

13. The county treasurer may issue
separate bills for such charges and separate receipts for collection on account
of such charges.

(a) Fix fees or charges for the privilege of
connecting to its water, drainage or sewerage facilities;

(b) Fix the time or times at which such fees or
charges shall become due;

(c) Provide for the payment of such fees or
charges prior to connection or in installments over a period of not to exceed
15 years; and

(d) Provide the rate of interest, not to exceed 6
percent per annum, to be charged on the unpaid balance of such fees or charges.

2. The amount of such fees or charges and
the interest thereon constitute a lien against the respective lots or parcels
of land to which the facilities are connected if the board complies with
subsection 9 and gives notice to the owners of the lots or parcels of land
affected.

3. The notice shall set forth:

(a) The schedule of fees or charges to be
imposed.

(b) A description of the property subject to such
fees or charges, which description may be as provided in subsection 3 of NRS 318.201.

(c) The time or times at which such fees or
charges shall become due.

(d) The number of installments in which such fees
or charges shall be payable.

(e) The rate of interest, not to exceed 6 percent
per annum, to be charged on the unpaid balance of such fees or charges.

(f) That it is proposed that the fees or charges
and interest thereon shall constitute a lien against the lots or parcels of
land to which the facilities are furnished.

(g) The time and place at which the board will
hold a hearing at which persons may appear and present any and all objections
they may have to the imposition of the fees or charges as a lien against the
land.

4. The notice shall be published once a
week for 2 weeks prior to the date set for hearing. At least 10 days prior to
the date of hearing, written notice shall be mailed to all persons owning land
subject to such fees or charges, whose names and addresses appear on the last
equalized assessment roll.

5. At the time stated in the notice the
board shall hear and consider all objections or protests, if any, to the
imposition of the fees or charges as set forth in the notice and may continue
the hearing from time to time.

6. Upon the conclusion of the hearing, the
board may adopt, revise, change, reduce or modify the fees or charges or may
overrule any or all objections and make its determination, which determination
is final.

7. Prior to the time the county treasurer
posts taxes to the county tax roll following such final determination, the
board shall certify to the county auditor a list of the lots or parcels of
land, as they appear on the current assessment roll, subject to such fees or
charges and the amounts of the installments of such fees or charges and
interest to be entered against such lots or parcels on the assessment roll. If
a lot or parcel connected to the facilities is subsequently divided into two or
more lots or parcels as shown on the current assessment roll, the board shall
designate the lot or parcel that remains connected to the facilities and
against which the installments of the fees or charges and interest are to be
entered.

8. The county treasurer shall annually
collect the charges or the respective installments thereof as provided in
subsections 10 to 13, inclusive, of NRS 318.201.

9. A lien against the respective lots or
parcels of land to which the facilities are connected is not effective until a
notice of the lien, separately prepared for each lot or parcel, is:

(a) Delivered by the board to the office of the
county recorder of the county within which the property subject to such lien is
located;

(b) Recorded by the county recorder in a book
kept by the county recorder for the purpose of recording instruments
encumbering land; and

(c) Indexed in the real estate index as deeds and
other conveyances are required by law to be indexed.

NRS 318.203Structure reasonably believed to be used as dwelling unit:
Affidavit filed by employee of district or other person; notice and hearing;
resolution to charge owner of dwelling unit for services provided by district.

1. If an employee of a general improvement
district or other person has a reasonable belief that a dwelling unit exists
that is not currently being charged for services provided by a general
improvement district in a county whose population is less than 700,000, the
employee or other person may submit an affidavit to the board of trustees of
the district, setting forth the facts upon which the employee or other person
bases his or her belief, including, without limitation, personal knowledge and
visible indications of use of the property as a dwelling unit.

2. If a board of trustees receives an
affidavit described in subsection 1, the board may set a date for a hearing to
determine whether the unit referenced in the affidavit is being used as a
dwelling unit. At least 30 days before the date of such a hearing, the board
shall send a notice by certified mail, return receipt requested, to the owner
of the property where the unit referenced in the affidavit is located at the
address listed in the real property assessment roll in the county in which the
property is located. The notice must specify the purpose, date, time and
location of the hearing.

3. Except as otherwise provided in this
subsection, if, after the hearing, the board determines that the unit
referenced in the affidavit submitted pursuant to subsection 1 is being used as
a dwelling unit, the board may adopt a resolution by the affirmative votes of
not less than two-thirds of the total membership of the board to charge the
owner pursuant to NRS 318.197 for the services
provided by the district to the dwelling unit. The board shall not adopt such a
resolution if the owner provides evidence satisfactory to the board that the
unit referenced in the affidavit is not being used as a dwelling unit.

4. As used in this section:

(a) “Dwelling unit” means a structure that is
designed for residential occupancy by one or more persons for living and sleeping
purposes, consisting of one or more rooms, including a bathroom and kitchen.
The term does not include a hotel or a motel.

(b) “Kitchen” means a room, all or part of which
is designed or used for storage, refrigeration, cooking and preparation of food.

(c) “Owner” means a person to whom the parcel of
real property upon which the unit referenced in an affidavit submitted pursuant
to subsection 1 is located is assessed in the most recent assessment roll
available.

NRS 318.210Implied powers.The
board shall have and exercise all rights and powers necessary or incidental to
or implied from the specific powers granted in this chapter. Such specific
powers shall not be considered as a limitation upon any power necessary or appropriate
to carry out the purposes and intent of this chapter.

(Added to NRS by 1959, 465)

NRS 318.215Conveyance of facilities to city or town; assumption of
indebtedness; dissolution of district.

1. When a district abuts a city or town,
the board shall have the power to convey to such city or town, at the
discretion of the district and with the consent of the governing authority
thereof, all of the property of such district upon the condition that such city
or town:

(a) Will operate and maintain such property,
regardless of whether the area comprising the district is annexed to the
municipality; and

(b) May assume all of the indebtedness of such
district upon such conditions as the county or town and the governing body of
the district may agree.

2. Upon such conveyance and assumption of
indebtedness the district shall be dissolved and a certificate to such effect
shall be signed by the clerical officer of the city or town and filed with the
Secretary of State and county clerk of any county in which the ordinance
creating the district is filed.

NRS 318.220Conveyances by cities, counties or districts to general
improvement districts.

1. Any municipality, county, special
district or owner may sell, lease, grant, convey, transfer or pay over to any
district, with or without consideration, any project or any part thereof or any
interest in real or personal property or any money available for construction
or improvement purposes, including the proceeds of bonds issued before, on or
after March 30, 1959, for construction or improvement purposes which may be
used by the district in the construction, improvement, maintenance or operation
of any project.

2. Any municipality, county or special
district is also authorized to transfer, assign and set over to any district
any contracts which may have been awarded by the municipality, county or
special district for the construction of projects not begun or, if begun, not
completed.

3. The territory being served by any
project or the territory within which the project is authorized to render
service at the time of the acquisition of the project by a district must
include the area served by the project and the area in which the project is
authorized to serve at the time of acquisition and any other area into which
the service may be extended within the district. If an election is required
either by general law or charter provision to authorize the transfer, such
election must be called and conducted as provided by law.

NRS 318.225Power to levy taxes.In
addition to the other means for providing revenue for such districts, the board
shall have power and authority to levy and collect general (ad valorem) taxes
on and against all taxable property within the district, such levy and
collection to be made by the board in conjunction with the county and its
officers as set forth in this chapter.

(Added to NRS by 1959, 466)

NRS 318.230Levy and collection of taxes.

1. To levy and collect taxes, the board
shall determine, in each year, the amount of money necessary to be raised by
taxation, taking into consideration other sources of revenue of the district,
and shall fix a rate of levy which, when levied upon every dollar of assessed
valuation of taxable property within the district, and together with other
revenues, will raise the amount required by the district annually to supply
money for paying:

(a) The expenses of organization and the costs of
operating and maintaining the works and equipment of the district; and

(b) The costs of acquiring the works and
equipment of the district and, when due, all interest on and principal of
general obligation bonds and other general obligations of the district.

Ê In the event
of accruing defaults or deficiencies, an additional levy may be made as
provided in NRS 318.235. The board shall identify
separately the rate of tax which is levied pursuant to paragraph (a) and the
rate which is levied pursuant to paragraph (b) and shall make such information
available to the public upon request. The board shall not continue to levy a
rate of tax pursuant to paragraph (b) after the cost to the district of acquiring
the particular work or equipment for which the rate was levied has been
recovered in full.

2. The board shall certify to the board of
county commissioners, at the same time as fixed by law for certifying thereto
tax levies of incorporated cities, the rate so fixed with directions that at
the time and in the manner required by law for levying taxes for county
purposes such board of county commissioners shall levy such tax upon the
assessed valuation of all taxable property within the district, in addition to
such other taxes as may be levied by such board of county commissioners at the
rate so fixed and determined.

1. The board, in certifying annual levies,
shall take into account the maturing general obligation indebtedness for the
ensuing year as provided in its contracts, maturing general obligation bonds
and interest on such bonds, and deficiencies and defaults of prior years, and
shall make ample provision for the payment thereof.

2. In case the money produced from such
levies, together with other revenues of the district, is not sufficient
punctually to pay the annual installments on such obligations, and interest
thereon, and to pay defaults and deficiencies, the board shall make such
additional levies of taxes as may be necessary for such purposes, and,
notwithstanding any limitations, such taxes must be made and continue to be
levied until the general obligation indebtedness of the district is fully paid
but must not continue after that date.

1. The body having authority to levy taxes
within each county shall levy the taxes provided in this chapter.

2. All officials charged with the duty of
collecting taxes shall collect such taxes at the time and in the same form and
manner, and with like interest and penalties, as other taxes are collected and
when collected shall pay the same to the district ordering its levy and
collection. The payment of such collections shall be made monthly to the
treasurer of the district and paid into the depository thereof to the credit of
the district.

3. All taxes levied under this chapter,
together with interest thereon and penalties for default in payment thereof,
and all costs of collecting the same, shall constitute, until paid, a perpetual
lien on and against the property taxed; and such lien shall be on a parity with
the tax lien of other general taxes.

(Added to NRS by 1959, 467)

NRS 318.245Sales for delinquencies.If
the taxes levied are not paid as provided in this chapter, the property subject
to the tax lien shall be sold and the proceeds thereof shall be paid over to
the district according to the provisions of the laws applicable to tax sales
and redemptions.

(Added to NRS by 1959, 467)

NRS 318.250Reserve funds.Whenever
any indebtedness or other obligations have been incurred by a district, it
shall be lawful for the board to levy taxes and collect revenue for the purpose
of creating funds in such amount as the board may determine, which may be used
to meet the obligations of the district, for maintenance and operating charges
and depreciation, and provide extension of and betterments to the improvements of
the district.

1. The boundary of any district organized
under the provisions of this chapter may be changed in the manner prescribed in
NRS 318.257 and 318.258,
but the change of boundaries of the district shall not impair nor affect its
organization, nor shall it affect, impair or discharge any contract,
obligation, lien or charge on which it or the property therein might be liable
or chargeable had such change of boundaries not been made.

2. Property included within or annexed to
a district shall be subject to the payment of taxes, assessments and charges,
as provided in NRS 318.258. Real property excluded
from a district shall thereafter be subject to the levy of taxes for the
payment of its proportionate share of any indebtedness of the district
outstanding at the time of such exclusion, and shall be subject to any
outstanding special assessment lien thereon. Personal property may be excluded
from a district on such terms and conditions as may be prescribed by the board
of the district involved.

1. A fee owner of real property situate in
the district, or the fee owners of any real properties which are contiguous to
each other and which constitute a portion of the district may file with the
board a petition praying that such lands be excluded and taken from the
district.

2. Petitions shall:

(a) Describe the property which the petitioners
desire to have excluded.

(b) State that the property is not capable of
being served with facilities of the district, or would not be benefited by
remaining in the district or by any future improvement it might make.

(c) Be acknowledged in the same manner and form
as required in case of a conveyance of land.

(d) Be accompanied by a deposit of money
sufficient to pay all costs of the exclusion proceedings.

3. The secretary of the board shall cause
a notice of filing of such petition to be published, which notice shall:

(a) State the filing of such petition.

(b) State the names of the petitioners.

(c) Describe the property mentioned in the
petition.

(d) State the prayer of the petitioners.

(e) Notify all persons interested to appear at
the office of the board at the time named in the notice, showing cause in
writing, if any they have, why the petition should not be granted.

4. The board at the time and place
mentioned in the notice, or at the times to which the hearing of the petition
may be adjourned, shall proceed to hear the petition and all objections
thereto, presented in writing by any person showing cause why the prayer of the
petition should not be granted.

5. The filing of such petition shall be
deemed and taken as an assent by each and all such petitioners to the exclusion
from the district of the property mentioned in the petition, or any part thereof.

6. The board, if it deems it not for the
best interest of the district that the property mentioned in the petition, or
portion thereof, be excluded from the district, shall order that the petition
be denied in whole or in part, as the case may be.

7. If the board deems it for the best
interest of the district that the property mentioned in the petition, or some
portion thereof be excluded from the district, the board shall order that the
petition be granted in whole or in part, as the case may be.

8. There shall be no withdrawal from a
petition after consideration by the board nor shall further objection be filed
except in case of fraud or misrepresentation.

9. Upon allowance of such petition, the
board shall file for record a certified copy of its resolution making such
change, as provided in NRS 318.075.

NRS 318.258Inclusion.The
boundaries of a district may be enlarged by the inclusion of additional real
property therein in the following manner:

1. The fee owner or owners of any real
property capable of being served with facilities of the district may file with
the board a petition in writing praying that such property be included in the
district.

2. The petition shall:

(a) Set forth an accurate legal description of
the property owned by the petitioners.

(b) State that assent to the inclusion of such
property in the district is given by the signers thereto, constituting all the
fee owners of such property.

(c) Be acknowledged in the same manner required
for a conveyance of land.

3. There shall be no withdrawal from a
petition after consideration by the board nor shall further objections be filed
except in case of fraud or misrepresentation.

4. The board shall hear the petition at an
open meeting after publishing the notice of the filing of such petition, and of
the place, time and date of such meeting, and the names and addresses of the
petitioners. The board shall grant or deny the petition and the action of the
board is final and conclusive. If the petition is granted as to all or any of
the real property therein described, the board shall make an order to that
effect, and file it for record as provided in NRS
318.075.

5. If the costs of extending the
facilities of the district are paid by the property owners of the area to be
included within the district, these property owners are entitled to receive any
money charged and collected by the district when additional property owners
utilize the facilities which were extended.

6. The board of trustees of the district
shall pay to the property owners pro rata shares of the money charged and
collected.

7. After the date of its inclusion in such
district, such property is subject to all of the taxes and charges imposed by
the district, and is liable for its proportionate share of existing general
obligation bonded indebtedness of the district; but it is not liable for any
taxes or charges levied or assessed prior to its inclusion in the district, nor
shall its entry into the district be made subject to or contingent upon the
payment or assumption of any penalty, toll or charge, other than any reasonable
annexation charge which the board may fix and uniformly assess and the tolls
and charges which are uniformly made, assessed or levied for the entire
district. Such charges shall be computed in such a manner as not to place a new
charge against the district members nor penalize the area annexed.

8. In any district within the region of
any interstate compact relating to planning, when any petition for the
inclusion of property into any district is denied, the petitioner may appeal
the denial to the board of county commissioners of the county in which such
district is located, which shall review such denial and may, in its discretion,
order that such property be included in the district.

9. The board of county commissioners of
any county in which a district is located may by ordinance require the district
to include additional real property within its boundaries if:

(a) The inclusion is required by a federal law or
regulation issued thereunder;

(b) The district can provide the services
required by the owners of the real property; and

(c) The owners of the real property pay the costs
of providing the facilities.

NRS 318.262Petition to enlarge district; approval of annexation by
governing body of city required.

1. The boundaries of a district created
wholly or in part to furnish electric light and power may be enlarged by the
inclusion of additional real property by a petition, if the real property is
capable of being served with the facilities of the district and the petition:

(a) Prays that the additional real property be
included in the district;

(b) Is signed by at least 75 percent of the
owners in fee of the real property in the territory; and

(c) Is filed with the board of trustees of the
district.

2. The boundaries of any district expanded
pursuant to the provisions of NRS 318.261 to 318.272, inclusive, must not include any territory of
any incorporated city unless the governing body of the incorporated city has
approved the annexation of that territory.

1. Set forth a general description of the
proposed boundaries of the district or of the territory proposed to be included
within the district, with such certainty as to enable an owner of property to
determine whether his or her property is within the district.

2. State that the persons signing the
petition assent to the inclusion of the property in the district and that 75
percent or more of the owners in fee of the real property in the territory
proposed to be included in the district have signed the petition.

3. State that the property sought to be
included is not within the boundaries of any other district, town, municipality
or public utility which provides the same service as the district into which
petitioners seek to be included.

4. State that the petitioners acknowledge
that:

(a) After the date of inclusion of the real
property in the district, it is subject to all of the taxes and charges imposed
by the district and is liable for its proportionate share of existing general
obligation bonded indebtedness of the district;

(b) The property is not liable for any taxes or
charges levied or assessed before its inclusion in the district;

(c) Entry of the property into the district may
not be subject to or contingent upon the payment or assumption of any penalty,
toll or charge, other than any reasonable annexation charge which the board may
fix and uniformly assess and the tolls and charges which are uniformly made,
assessed or levied for the entire district; and

(d) Any charge imposed must be computed in a
manner that does not impose a new charge on the members of the district and must
not penalize the members of the territory to be annexed.

5. Be acknowledged in the same manner
required for a conveyance of land.

NRS 318.264Petition: Withdrawal and objections.After
consideration of the petition by the board there may be no withdrawal from the
petition and no objections to the petition may be filed except an objection of
fraud or misrepresentation.

NRS 318.266Public hearing; notice; requirements for conducting hearing.The board shall hear the petition at an open
meeting after publishing notice of the petition at least 10 days before the
meeting in a newspaper of general circulation published in the county or
counties in which the territory proposed to be annexed to the district is
located. The notice must include notice of the place, date and time of the
meeting and the names and addresses of the petitioners. At the time designated
in the notice, the board shall conduct a hearing on the petition which is open
to the public and any person interested may be heard.

1. After conducting a hearing on the
petition, the board, in its discretion, shall determine whether to grant or
deny the petition. If the petition is granted as to all or any of the real
property, the board shall make an order altering the boundaries of the district
by annexing to it the territory described in the petition or as modified by the
determination of the board.

2. Within 30 days after the effective date
of any order made pursuant to subsection 1, the county clerk shall file a copy
of the order in the clerk’s office and shall cause to be filed an additional
copy of the order in the Office of the Secretary of State. The Secretary of
State shall not impose a fee for filing the order and shall file the order in
the same manner as articles of incorporation are required to be filed under chapter 78 of NRS.

1. If the costs of extending the
facilities of the district are paid by the property owners of the area to be
included within the district, these property owners are entitled to receive any
money charged and collected by the district when additional property owners
utilize the facilities which were extended.

2. The board of trustees of the district
shall pay to the property owners who have paid the cost of extending the
facilities, pro rata shares of any money charged and collected by the district
when additional property owners utilize the facilities which were extended.

NRS 318.269Liability of included real property for taxes, charges and
bonded indebtedness of district; exceptions.After
the date of its inclusion in a district created wholly or in part to furnish
electric light and power, the real property is subject to all of the taxes and
charges imposed by the district and is liable for its proportionate share of
existing general obligation bonded indebtedness of the district. The property
is not liable for any taxes or charges levied or assessed before its inclusion
in the district. Entry of the property into the district may not be subject to
or contingent upon the payment or assumption of any penalty, toll or charge,
other than any reasonable annexation charge which the board may fix and
uniformly assess and the tolls and charges which are uniformly made, assessed
or levied for the entire district. Any charge imposed must be computed in a
manner that does not impose a new charge on the members of the district and
must not penalize the members of the territory to be annexed.

NRS 318.271Appeal of denied petition to board of county commissioners.When any petition for the inclusion of
property into a district created wholly or in part to furnish electric light
and power is denied, the petitioner may appeal the denial to the board of
county commissioners of the county in which the district is located. The board
of county commissioners shall review the denial and may, in its discretion and
upon a finding that inclusion would be in the best interests of the district
and the petitioners, order that the property be included in the district.

NRS 318.272Judicial review.Any
party aggrieved by a final decision of the board of county commissioners
pursuant to NRS 318.271 may obtain judicial review
of the decision, as if the board of county commissioners were a state agency,
in the manner provided by NRS 233B.130
to 233B.150, inclusive.

1. Upon the conditions and under the
circumstances set forth in this chapter, a district may borrow money and issue
the following securities to evidence such borrowing:

(a) Short-term notes, warrants and interim
debentures.

(b) General obligation bonds.

(c) Revenue bonds.

(d) Special assessment bonds.

2. The board of trustees of a district
whose population within its boundaries is less than 5,000, shall not borrow
money or issue securities to evidence such borrowing unless the board has
obtained the approval of the debt management commission of the county in which
the district is located.

3. The board of trustees of a district
whose population within its boundaries is less than 5,000, shall not forward a
resolution authorizing medium-term obligations to the Executive Director of the
Department of Taxation unless such financing is approved by the commission.

NRS 318.277Debt limit of district.A
district may borrow money and incur or assume indebtedness therefor, as
provided in this chapter, so long as the total of all such indebtedness (but
excluding revenue bonds, special assessment bonds, and other securities
constituting special obligations which are not debts) does not exceed an amount
equal to 50 percent of the total of the last assessed valuation of taxable
property (excluding motor vehicles) situated within such district.

1. A district, upon the affirmative vote
of four trustees, is authorized to borrow money without an election in
anticipation of the collection of taxes or other revenues (but excluding
special assessments) and to issue short-term notes, warrants and interim
debentures to evidence the amount so borrowed.

2. Such short-term notes, warrants and
interim debentures:

(a) Shall be payable from the fund for which the
money was borrowed.

(b) Shall mature before the close of the fiscal
year in which the money is so borrowed, except for interim debentures.

(c) Shall not be extended or funded except in
compliance with the Local Government Securities Law.

NRS 318.320Revenue bonds: Issuance for acquisition or improvement of
facilities.A district created
wholly or in part for a basic purpose or basic purposes in connection with
which the district may derive revenues from the operation of facilities of the
district or from the furnishing of services by the district, or from both such
revenue sources, may issue bonds (without the necessity of holding an election
and as an alternative or in addition to other forms of borrowing authorized in
this chapter) for the purpose of acquiring or improving facilities appertaining
to any such basic purpose, and such bonds shall be made payable solely out of
the net revenues derived from the operation of such facilities or the
furnishing of such services, or from both such revenue sources of the district;
but a single bond issue may be had for more than one of such facilities or
services and the revenues for any and all of the income-producing facilities
and services provided by the district may be pledged to pay for any other such
facilities or service. To that end, a single utility fund for all or any number
of such facilities and services may be established and maintained.

NRS 318.325Local Government Securities Law: Types of securities authorized
to be issued.

1. Subject to the limitations and other
provisions in this chapter, a board of any district may issue on its behalf and
in its name at any time or from time to time, as the board may determine, the
following types of securities in accordance with the provisions of the Local
Government Securities Law, except as otherwise provided in subsection 2:

(a) General obligation bonds and other general
obligation securities payable from general (ad valorem) property taxes;

(b) General obligation bonds and other general
obligation securities payable from general (ad valorem) property taxes, the
payment of which securities is additionally secured by a pledge of and lien on
net revenues;

(c) Revenue bonds and other securities constituting
special obligations and payable from net revenues, but excluding the proceeds
of any general (ad valorem) property taxes or any special assessments, which
payment is secured by a pledge of and lien on such net revenues; or

(d) Any combination of such securities.

2. General obligation or revenue bonds may
be sold at a discount only if the amount of discount permitted by the board has
been capitalized as a cost of the project.

NRS 318.339Power of certain districts to borrow money from State or Federal
Government.A district organized
or reorganized pursuant to this chapter and authorized to exercise any of the
basic powers provided in NRS 318.140, 318.142 and 318.144 may
borrow money from the State or Federal Government without limitation by other
provisions of this chapter. The power conferred by this section may be
exercised only for the purpose of exercising one or more of the basic powers
enumerated in this section, whether or not the district is authorized to
exercise any other basic power.

1. Except as otherwise provided in
subsection 2, such part of the expenses of making any public improvement (to
implement any one, all or any combination of basic powers stated in NRS 318.116 and granted to any district in proceedings
for its organization or in any proceedings for its reorganization or as may be
otherwise provided by law), as the board determines by an affirmative vote of
at least two-thirds of its members, may be defrayed by special assessments upon
lands and premises abutting upon that part of the street or alley so improved
or proposed so to be, or the lands abutting upon the improvement and the other
lands as in the opinion of the board may be specially benefited by the
improvement.

2. Unless the board of trustees of the
district consents to the assessment, all property owned and used by a school
district is exempt from any assessment made pursuant to the provisions of this
chapter.

1. Except as otherwise provided in NRS 318.492, whenever a majority of the members of the
board of county commissioners of any county deem it to be in the best interests
of the county and of the district that the district be merged, consolidated or
dissolved, or if the board of trustees of a district, by resolution pursuant to
subsection 3, agrees to such a merger, consolidation or dissolution, the board
of county commissioners shall so determine by ordinance, after there is first found,
determined and recited in the ordinance that:

(a) All outstanding indebtedness and bonds of all
kinds of the district have been paid or will be assumed by the resulting merged
or consolidated unit of government.

(b) The services of the district are no longer
needed or can be more effectively performed by an existing unit of government.

2. The county clerk shall thereupon
certify a copy of the ordinance to the board of trustees of the district and
shall mail written notice to all property owners within the district in the
county, containing the following:

(a) The adoption of the ordinance;

(b) The determination of the board of county
commissioners that the district should be dissolved, merged or consolidated;
and

(c) The time and place for hearing on the
dissolution, merger or consolidation.

3. If a majority of the members of the
board of county commissioners of a county deems it to be in the best interests
of the county and of a district that was, on October 1, 2005, exercising powers
pursuant to NRS 318.140, 318.142
and 318.144, that the district be merged,
consolidated or dissolved, the board of county commissioners shall submit the
question of the merger, consolidation or dissolution to the board of trustees
of the district. If the board of trustees of the district, by resolution, does
not agree to the merger, consolidation or dissolution within 90 days after the
question was submitted to it, the district may not be merged, consolidated or
dissolved.

NRS 318.492Procedure when district included within boundaries of
incorporated city.

1. If all the territory within a district
organized pursuant to this chapter is included within the boundaries of a city
incorporated under the provisions of chapter 266
of NRS, the board of county commissioners of the county shall, within 90 days
after the filing of the notice required by NRS
266.033, adopt an ordinance providing for the merger of the district with
the city and fixing a time and place for a hearing on the merger.

2. The county clerk shall certify a copy
of the ordinance and give notice of its adoption in the manner provided by
subsection 2 of NRS 318.490.

3. The board of county commissioners shall
thereafter proceed to hear and determine the matter as provided in NRS 318.495 and 318.500.

1. Any person who owns property which is
located within the district may, on or before the date fixed, protest against
the dissolution, merger or consolidation of such district, in writing, which
protest shall be filed with the county clerk of such county.

2. If, at or before the time fixed by the
ordinance and notice, written protest is filed signed by a majority of the
owners of property within the district, the district shall not be dissolved,
merged or consolidated. If any written protests are filed and the board of
county commissioners determines that the protests so filed represent less than
a majority of the owners of property within the district, the board may, if it
so determines, complete the dissolution, merger or consolidation by the
adoption of a final ordinance of dissolution, which ordinance shall contain a
recital of the protests, and such recital is binding and conclusive for all
purposes.

NRS 318.500Hearing.At the
place, date and hour specified for the hearing in the notice or at any
subsequent time to which the hearing may be adjourned, the board of county
commissioners shall give full consideration to all protests which may have been
filed and shall hear all persons desiring to be heard and shall thereafter
adopt either the final ordinance of dissolution, merger or consolidation or an
ordinance determining that it shall not be dissolved, merged or consolidated.

NRS 318.505Filing of copies of ordinance.Within
30 days after the effective date of any ordinance dissolving, merging or
consolidating the district, the county clerk shall file a copy of the ordinance
in the clerk’s office and shall cause to be filed an additional copy of the
ordinance in the Office of the Secretary of State, which filings shall be
without fee and be otherwise in the same manner as articles of incorporation
are required to be filed under chapter 78 of
NRS.

NRS 318.508Effect of final ordinance to dissolve district included within
boundaries of incorporated city.If
a final ordinance of dissolution is adopted pursuant to NRS
318.492:

1. The merger of the district is effective
on July 1 of the year next following the date the incorporation of the city
becomes effective.

2. The city shall assume the obligations
and functions of the district.

3. Any outstanding and unpaid tax sale or
levy and any special assessment lien of the district is valid and remains a
lien upon the property against which it is assessed or levied until paid,
subject to the limitations of liens provided by general law. Any tax or special
assessment paid after the effective date of the merger must be placed in the
general fund of the city.

4. The city council of the city has the
same power to enforce the collection of any special assessment or outstanding
tax sales of the district as the district would have had if it had not been
merged.

NRS 318.510Surrender and transfer of property and money; collection and
disposition of taxes and special assessments.

1. All property and all funds remaining in
the treasury of any district must be:

(a) Surrendered and transferred to the county in
which the district exists and become a part of the general fund of the county,
if the district is dissolved;

(b) Transferred to the governmental unit which
assumes its obligations and functions, if the district is merged; or

(c) Transferred to the consolidated governmental
unit, if the district is consolidated.

2. All outstanding and unpaid tax sales
and levies and all special assessment liens of a dissolved district are valid
and remain a lien against the property against which they are assessed or
levied until paid, subject to the limitations of liens provided by general law.
Taxes and special assessments paid after dissolution must be placed in the
general fund of the county in which the property was assessed.

3. Except as otherwise provided in NRS 318.508, the board of county commissioners has the
same power to enforce the collection of all special assessments and outstanding
tax sales of the district as the district had if it had not been dissolved,
merged or consolidated.

4. If any area comprising the district or
portion thereof is annexed to a city or town within 6 months from the effective
date of the dissolution ordinance, a pro rata share of all such property and
funds must be transferred to the municipality.

5. If any area comprising the district or
portion thereof is not annexed to a city or town within 6 months from the
effective date of the dissolution ordinance, the board of county commissioners
shall pay to the owners of property located within the former district pro rata
shares of the money remaining in the treasury of the district, and an amount of
money equal to the value of any property which is not used for the benefit of
the area formerly comprising the district. The board of county commissioners
may, before paying such money, apply a proportionate amount of such payment to
any special assessments which are due.

NRS 318.515Procedure for corrective action by board of county
commissioners: Notification or petition; hearing; adoption and challenge of
ordinance or resolution.

1. Upon notification by the Department of
Taxation or upon receipt of a petition signed by 20 percent of the qualified
electors of the district, that:

(a) A district of which the board of county
commissioners is not the board of trustees is not being properly managed;

(b) The board of trustees of the district is not
complying with the provisions of this chapter or with any other law; or

(c) The service plan established for the district
is not being complied with,

Ê the board of
county commissioners of the county in which the district is located shall hold
a hearing to consider the notification or petition.

2. The county clerk shall mail written
notice to all persons who own property within the district and to all qualified
electors of the district, which notice shall set forth the substance of the
notification or petition and the time and place of the hearing.

3. At the place, date and hour specified
for the hearing, or at any subsequent time to which the hearing may be
adjourned, the board of county commissioners shall give full consideration to
all persons desiring to be heard and shall thereafter:

(a) Adopt an ordinance constituting the board of
county commissioners, ex officio, as the board of trustees of the district;

(b) Adopt an ordinance providing for the merger,
consolidation or dissolution of the district pursuant to NRS
318.490 to 318.510, inclusive;

(c) File a petition in the district court for the
county in which the district is located for the appointment of a receiver for
the district; or

(d) Determine by resolution that management and
organization of the district will remain unchanged.

4. The Department of Taxation or any
interested person may, within 30 days immediately following the effective date
of the ordinance adopted under paragraph (a) or resolution adopted under
paragraph (d) of subsection 3, commence an action in any court of competent
jurisdiction to set aside the ordinance or resolution. After the expiration of
30 days, all actions attacking the regularity, validity and correctness of that
ordinance or resolution are barred.

NRS 318.520Rights and liabilities not affected by enactment.Chapter 542, Statutes of Nevada 1967, shall
not impair or affect any act done, offense committed or right accruing, accrued
or acquired, or liability, penalty, forfeiture or punishment incurred prior to
May 1, 1967, but the same may be enjoyed, asserted, enforced, prosecuted or
inflicted, as fully and to the same extent as if chapter 542, Statutes of
Nevada 1967, had not been passed.

NRS 318.525Reorganization of governing bodies of certain districts;
exercise of powers under chapter 318 of NRS.

1. Chapter 542, Statutes of Nevada 1967,
does not affect the corporate existence nor the area included within the
boundaries of any district organized or reorganized before May 1, 1967, under
any chapter in title 25 of NRS, but the governing body of any such district
(excluding any local improvement district organized or reorganized under the
provisions of chapter 309 of NRS, any housing
authority or other municipal corporation subject to the provisions of chapter 315 of NRS, and excluding any district
organized or reorganized before May 1, 1967, under and already subject to the
provisions of this chapter 318 of NRS) shall reorganize
as provided in this chapter as amended by chapter 542, Statutes of Nevada 1967.

2. Any district organized or reorganized
before May 1, 1967, under and exercising powers as provided in any chapter in
title 25 of NRS (excluding chapters 309, 315 and 318 of NRS) shall
operate under and exercise powers pertaining to each basic power for which the
district is organized or reorganized as provided in chapter
318 of NRS, including without limitation the provisions of the Special
District Control Law to the extent it is applicable by the terms thereof.

NRS 318.530Outstanding securities and contracts not affected or modified.

1. The adoption of chapter 542, Statutes
of Nevada 1967, shall not repeal or in any way affect or modify:

(a) Any law authorizing the issuance by any
district organized or reorganized prior to May 1, 1967, under any chapter in
title 25 of NRS of any outstanding:

(1) General obligation bonds and other
general obligation securities payable from general (ad valorem) property taxes;

(2) General obligation bonds and other
general obligation securities payable from general (ad valorem) property taxes,
the payment of which securities is additionally secured by a pledge of and lien
on designated revenues of such district;

(3) Revenue bonds and other securities
constituting special obligations and payable from designated revenues derived
by any such district;

(4) Special assessment bonds and other
securities constituting special obligations and primarily payable from special
assessments levied by any such district; and

(5) Any other outstanding securities of
any such district.

(b) Any other contract of any such district.

(c) Any law pursuant to which there has been
levied by or on behalf of any such district and there have not been paid in
full, including without limitation principal, any interest, and any penalties,
the following:

(1) General (ad valorem) property taxes;

(2) Special assessments; and

(3) Tolls, rates and charges pertaining to
the facilities or services, or both facilities and services, furnished by any
such district.

(d) The running of the statutes of limitations in
force on May 1, 1967.

2. All incomplete proceedings had and
taken by any such district, under any law repealed by chapter 542, Statutes of
Nevada 1967, preliminary to and in the acquisition or improvement of any
project, the creation of any special assessment district, the levy and
collection of any special assessment, or the issuance of any interim or
temporary bond, or any definitive bond, which proceedings are in substantial
compliance herewith, may, at the option of the board, be completed hereunder
the same as if such incomplete proceedings had been had and taken pursuant to
the provisions of this chapter.

3. The adoption of chapter 542, Statutes
of Nevada 1967, shall not repeal or in any way affect or modify the power of a
board of directors of a district organized pursuant to chapter 311 of NRS prior to
May 1, 1967, concerning the borrowing of money or the acceptance of any grant
of public or private money, which power was exercised prior to May 1, 1967.